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Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
Larrinaga, Carlos; Rossi, Adriana; Luque Vílchez, Mercedes; Núñez-Nickel, Manuel (Springer, 2020)A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity ...