In this study, we report two 2 x 2 between-subjects experiments which investigate the effect of strategic relevance of reported sustainability information and its assurance on nonprofessional investors' investment decisions. The first experiment manipulates strategic relevance of reported...

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...

The following study seeks to provide evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees on the board of directors...

The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about these management team members, namely the...