The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession?

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Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance (2017, background): “Subject matter knowledge and expertise in sustainability are needed to verify sustainability reports, but these could be complemented by accounting professionals’ skills in enhancing credibility (Huggins et al., 2011).”
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, unknown): “The risk model universally used in financial statement audits enhances the understanding of the entity and risk assessment, and can be translated well into the CSR assurance domain (Huggins et al. 2011).”