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Open access Sep 2026

Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices

Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of...

Cong Mu, Ying-Han Fan, H. Djajadikerta · 0 citations

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