Corporate Sustainability Performance and Assurance on Sustainability Reports

What is it about?

Corporate sustainability performance affects companies’ choices related to voluntary third-party assurance on sustainability reports. Companies with a superior sustainability performance make different choices related to the choice of the assurance provider as well as the scope and level of assurance than companies with an inferior sustainability performance. The results also show that country-specific characteristics are important for understanding the variation in choices related to third-party assurance on sustainability reports.

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