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 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...