Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports
In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sust...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2012
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| In: |
Journal of business ethics
Year: 2012, Volume: 110, Issue: 2, Pages: 173-190 |
| Further subjects: | B
Assurance statements
B Assurance B Sustainability B Accountability B Accountants B Verification B Multinationals B Reporting B Standards |
| Online Access: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |