Exploring Insights into Sustainability Assurance in the Chinese Context
This thesis unveils the reasons for the stagnation in the Chinese sustainability assurance market. Based on forty interviews with sustainability report preparers and assurance providers, sustainability assurance quality is diagnosed at the level of stakeholders’ satisfaction rather than a problemati...
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| Format: | Thesis |
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Curtin University
2024
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| Online Access: | http://hdl.handle.net/20.500.11937/97106 |
| _version_ | 1848766222446886912 |
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| author | Mu, Cong |
| author_facet | Mu, Cong |
| author_sort | Mu, Cong |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis unveils the reasons for the stagnation in the Chinese sustainability assurance market. Based on forty interviews with sustainability report preparers and assurance providers, sustainability assurance quality is diagnosed at the level of stakeholders’ satisfaction rather than a problematic need to enhance sustainability reporting quality. The thesis adds a new theoretical framework based on framing theory to the literature. Additionally, indigenous Chinese sustainability characteristics and unique Chinese corporate governance structures emerge. |
| first_indexed | 2025-11-14T11:47:43Z |
| format | Thesis |
| id | curtin-20.500.11937-97106 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:47:43Z |
| publishDate | 2024 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-971062025-02-12T03:36:52Z Exploring Insights into Sustainability Assurance in the Chinese Context Mu, Cong This thesis unveils the reasons for the stagnation in the Chinese sustainability assurance market. Based on forty interviews with sustainability report preparers and assurance providers, sustainability assurance quality is diagnosed at the level of stakeholders’ satisfaction rather than a problematic need to enhance sustainability reporting quality. The thesis adds a new theoretical framework based on framing theory to the literature. Additionally, indigenous Chinese sustainability characteristics and unique Chinese corporate governance structures emerge. 2024 Thesis http://hdl.handle.net/20.500.11937/97106 Curtin University restricted |
| spellingShingle | Mu, Cong Exploring Insights into Sustainability Assurance in the Chinese Context |
| title | Exploring Insights into Sustainability
Assurance in the Chinese Context |
| title_full | Exploring Insights into Sustainability
Assurance in the Chinese Context |
| title_fullStr | Exploring Insights into Sustainability
Assurance in the Chinese Context |
| title_full_unstemmed | Exploring Insights into Sustainability
Assurance in the Chinese Context |
| title_short | Exploring Insights into Sustainability
Assurance in the Chinese Context |
| title_sort | exploring insights into sustainability
assurance in the chinese context |
| url | http://hdl.handle.net/20.500.11937/97106 |