Ruiz-Barbadillo, Emiliano; Martínez-Ferrero, Jennifer - In: Sustainability Accounting, Management and Policy Journal 13 (2021) 2, pp. 459-493
Purpose: Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and...
