Simoni, Lorenzo; Bini, Laura; Bellucci, Marco - In: Meditari Accountancy Research 28 (2020) 6, pp. 1059-1087
Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses...