TY  - JOUR 
AU  - Larrinaga González, Carlos
AU  - Rossi, Adriana
AU  - Luque Vílchez, Mercedes
AU  - Núñez-Nickel, Manuel
PY  - 2020
SN  - 0167-4544
UR  - https://hdl.handle.net/10259/11389
AB  - 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 (Italy and the U.S.) over a...
LA  - eng
PB  - Springer
KW  - Sustainability assurance content
KW  - Disclosure practices
KW  - Assurance patterns
KW  - Normativity
KW  - Italy
KW  - United States
KW  - Responsabilidad social de la empresa
KW  - Social responsibility of business
KW  - Auditoría ambiental
KW  - Environmental auditing
TI  - Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
DO  - 10.1007/s10551-018-4014-z
T2  - Journal of Business Ethics
VL  - 163
M2  - 67
ER  -