This study investigates whether sustainability reporting assurance (SRA) providers appear to use sustainability restatements as a means to create legitimacy in the developing SRA market, where a large number of firms have yet to commit to SRA (untapped profits). We argue that, in comparison to...

Purpose: The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach: The authors review the 31 sustainability disclosure-themed articles...

Purpose: This paper investigates the market response to the poor quality of reporting on the first mandated set of conflict minerals disclosures in the US setting. The authors examine the reaction for both filing firms at their filing date and non-filing companies at the filing deadline....

Purpose: In this essay, the author reflects on the legitimacy theory in corporate social responsibility (CSR) disclosure research. Design/methodology/approach: This is a reflection/review essay based on a review of relevant literature. Findings: Although almost constantly under attack from a...