UDTR — Radar mondial des droits de la Nature

How sustainability report preparers and assurance providers frame sustainability assurance quality – an interview study

Identification

Clé publique

radar:r-5f109224eb31ca2d1edf386bc7663ea9

Auteurs

Cong Mu · Ying Han Fan · Hadrian Geri Djajadikerta · Da Yang

Année déclarée

2025

Langue déclarée

en

Type source

article

Première détection

2026-11-14T02:47:59.997119+00:00

Dernière observation des métadonnées

2026-11-14T02:47:59.997119+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Curtin University · Yunnan University

Pays d’affiliation déclarés

AU · CN

Résumé documentaire — langue originale

Purpose We explore the quality of sustainability assurance from the perspective of sustainability reporting preparers and assurance providers. Design/methodology/approach The research design and data collection are guided by framing theory, which involves three framing tasks (i.e. sense-making, naming and storytelling) during the diagnostic framing process. A semi-structured interview method was employed with a sample of 40 sustainability reporting preparers and assurance providers. The data collected from the interviews is analysed following the three stages of the grounded theory method. Findings The assurance providers demonstrated their commitment to the quality of sustainability assurance in the sense-making task. In contrast, the reporting preparers paid little attention to it. Results from the naming task indicate that assurance providers highlight the level of assurance quality in accordance with predetermined targets and prescribed procedures, while reporting preparers prioritise meeting the stakeholders’ requirements. The storylines from both groups emphasise the quality of disclosure information. From their perspective, assurance providers emphasise that effective communication with client companies is associated with higher-quality and more sustainable reporting. Preparers of assurance statements are concerned about the representation of assurance statements. Research limitations/implications Our study is limited by the inherent limitations of qualitative research. A relatively small sample and other stakeholders were not included, which limited the generalisation of the findings of our study. Practical implications Our study has practical significance and implications for reporting companies, assurance providers and regulators by offering a comprehensive view of assurance providers and reporting preparers on sustainability assurance quality. Originality/value We integrate the applications of framing theory by Maroun (2019) and Durocher and Georgiou (2022) to develop a new framework that guides research design and data collection in qualitative research. Our study sheds light on the stagnant sustainability assurance market and contributes new insights to the existing literature on sustainability assurance. It contributes to our understanding of the quality of sustainability assurance from the perspective of assurance providers and sustainability reporting preparers. The theoretical framework we developed is useful for studying the perception of a concept or practice and the process of forming such perception in any discipline.

Identifiants

OPENALEX

https://openalex.org/W7107955943

DOI

10.1108/cafr-08-2025-0157

Repères documentaires

Famille documentaire

article

Types déclarés par les sources

article

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1

• Document · https://doi.org/10.1108/cafr-08-2025-0157

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.