Boiral, Olivier; Talbot, David; Brotherton, Marie-Christine - In: Accounting, Auditing & Accountability Journal 34 (2021) 8, pp. 1740-1768
Purpose: The purpose of this paper is to explore the practices, challenges and ethical issues underlying the fabric and dissemination of corporate sustainability ratings. Design/methodology/approach: Based on 36 semi-structured interviews with sustainability rating practitioners, the study...