A Conceptual Framework for Investigating 'Capture' in Corporate Sustainability Reporting Assurance

John Smith, Ros Haniffa, Jenny Fairbrass

Research output: Contribution to journalArticle

81 Citations (Scopus)

Abstract

The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of 'capturing' what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which 'capture' takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the assurance field in the UK.
Original languageEnglish
Pages (from-to)425-439
Number of pages15
JournalJournal of Business Ethics
Volume99
Issue number3
DOIs
Publication statusPublished - 1 Mar 2011

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