Purpose This paper focuses on the market for sustainability assurance (SA) services. The aims of this paper are to review academic efforts in the field, highlighting ground covered, provide a comprehensive understanding of the market for this new form of assurance and identify potential avenues...

Purpose This paper aims to investigate the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only on traditional accounting-based performance measures such as return on assets or Tobin’s Q....