volume 32, issue 6, P578-602 2017
DOI: 10.1108/maj-07-2016-1408
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Adriana Rossi, Lara Tarquinio

Abstract: Purpose This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports among Italian listed companies from 2008 to 2012. Thus, the authors aim to analyse the content level of the assurance statements and to test whether it is affected by certain corporate variables and by the type of practitioner chosen. Design/methodology/approach A legitimacy theory framework is adopted to investigate the phe…

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