Sustainability assurance and provider choice: a meta-regression analysis

What is it about?

This paper looks at the factors that influence the choice of sustainability assurance (SA) reports and the quality of the assurance provider. The study conducts a meta-regression analysis to gather and analyse the findings from past studies. The results show that more research ins needed because there is little evidence that many factors that are commonly thought to be related, such as some measures of agency and corporate governance, have an effect on the choice of SA and the quality of the assurance provider. Additionally, the study found that early studies have different results than more recent studies. The study also found that organizations in the oil industry or utilities are more likely to obtain assurance, and that obtaining assurance from a higher-quality provider is associated with environmentally sensitive industries and stakeholder-oriented countries. This is the first study that we know of to use meta-regression techniques to understand the body of literature in sustainability assurance and provider choice.

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