a strong effect on CSR expansion when the legitimacy of CSR is low. However, when the practice has achieved substantial …

and declining levels of business legitimacy facilitate it. Contention has been fuelled by CSR's inherent ambiguity: is CSR …

This study investigates whether sustainability reporting assurance (SRA) providers appear to use sustainability … restatements as a means to create legitimacy in the developing SRA market, where a large number of firms have yet to commit to SRA … (untapped profits). We argue that, in comparison to financial data, mistakes in sustainability reporting are more likely to be …