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...

Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...