Baier, Carolin; Göttsche, Max; Hellmann, Andreas; … - In: Journal of business ethics : JBE 178 (2022) 3, pp. 695-714
We investigate how the selection of assurance topics and the format of their communication influence the credibility … sustainability assurance practices. Based on signaling theory and using an experimental approach, we are the first to examine false … credibility signals in the context of sustainability assurance. We find that two variables related to sustainability assurance …