Purpose: This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf,...

Purpose: This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard....

Purpose: The competition between accounting (ASAPs) and non-accounting sustainability assurance providers (NASAPs) is examined along with the way this competition influences the institutionalisation of the evolving field of sustainability assurance.Design/methodology: An interpretivist research...

Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...