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Silvia Ferramosca

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Aug 2026

Sustainability assurance under ESG controversies: the role of governance mechanisms

This study aims to explore the impact of environmental, social and governance (ESG) controversies on firms’ decisions to obtain external assurance for sustainability reports. It also examines the moderating role of sustainability governance mechanisms, namely, the presence of a sustainability committee and a chief...

Pierluigi Martino, Silvia Ferramosca, M. Allegrini · 0 citations

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