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Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
(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 ...
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
(Emerald Publishing, 2020)
Purpose–This study aims to examine the process through which sustainability is integrated into theorganizational practices of accounting.Design/methodology/approach–Action research, drawing on the lens of neo-institutional ...