TY - JOUR
T1 - A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance
AU - Smith, John
AU - Haniffa, Ros
AU - Fairbrass, Jenny
PY - 2011/3/1
Y1 - 2011/3/1
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=79953057417&partnerID=8YFLogxK
U2 - 10.1007/s10551-010-0661-4
DO - 10.1007/s10551-010-0661-4
M3 - Article
AN - SCOPUS:79953057417
VL - 99
SP - 425
EP - 439
JO - Journal of Business Ethics
JF - Journal of Business Ethics
SN - 0167-4544
IS - 3
ER -
