Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting

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Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting (2017, background): “…the development by professionals of new practice areas such as nouvelle cuisine (Rao et al. 2003), environmental audits (Power 1997, 2003, Hoffman 1999), sustainability assurance (O’Dwyer 2011, O’Dwyer et al. 2011) and corporate social responsibility represent examples of this dynamic in action.”
Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors (2015, methodology): “The assurance of sustainability reports has been a focus of research in recent years (IRCSA, 2011; O’Dwyer et al., 2011).”
Mandatory corporate social responsibility assurance practices (2015, background): “Focusing on the completeness, fairness and overall balance of CSR reports (O’Dwyer and Owen, 2005) together with enhanced commentary, non-auditor assurors such as specialist consultants appear to provide higher levels of CSR assurance, while simultaneously adding value to the CSR reporting process (”
Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2015, background): “2009), CSRA theoretically improves firm reputation and makes it easier to acquire resources (Hall 1992; Suchman 1995; O’Dwyer et al. 2011).”