Lemma, T.T. orcid.org/0000-0001-9806-3170, Negash, M., Lulseged, A. et al. (1 more author) (2024) Sustainability assurance and corporate environmental accountability. Business Strategy and the Environment, 33 (4). pp. 3167-3183. ISSN 0964-4733
Abstract
This study explores the institutional field of sustainability assurance in South Africa to explain how this emerging practice, largely embedded in the mature field of auditing, operates. Employing the institutional pillars approach to analyze data obtained from in-depth interviews, archival sources, and documentary reviews, the study shows mechanisms by which governing norms of the sustainability assurance field in South Africa are maintained despite a conspicuous gap between the desired purpose of sustainability assurance and its actual practice. Building on prior research on capture of sustainability assurance field, we identify an institutional outcome of total—that is, managerial and professional—capture conditioned by (1) malleability of the objective and scope of sustainability assurance engagements and (2) inadequate regulative pillars that failed to manage the multiple and competing interests in the sustainability assurance field. We show that total capture enabled maintaining field norms of sustainability assurance that cater for the interests of assurors and clients with limited regard to enhancing corporate environmental sustainability. The study contributes to the literature by highlighting the institutional outcome of embedding the emerging practice of sustainability assurance in an established field of auditing in a setting with weak regulative pillars.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2023 ERP Environment and John Wiley & Sons Ltd. This is the peer reviewed version of the following article: Lemma, T. T., Negash, M., Lulseged, A., & Maroun, W. (2023). Sustainability assurance and corporate environmental accountability. Business Strategy and the Environment, 1–17, which has been published in final form at https://doi.org/10.1002/bse.3643. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited. |
Keywords: | environmental accountability, institutional theory, managerial capture, professional capture,South Africa, sustainability assurance, sustainability reports, total capture |
Dates: |
|
Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 06 Feb 2024 11:16 |
Last Modified: | 15 May 2024 13:35 |
Status: | Published |
Publisher: | Wiley |
Identification Number: | 10.1002/bse.3643 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:208766 |
Download
Filename: Bus Strat Env - 2023 - Lemma - Sustainability assurance and corporate environmental accountability.pdf
