García-Sánchez, Isabel-María; Aibar-Guzmán, Beatriz; … - In: Sustainability Accounting, Management and Policy Journal 13 (2021) 1, pp. 152-194
Purpose: The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of sustainability assurance for the functioning of the capital market. This analysis is complemented by...