What question did this study set out to answer?

The aim is to synthesize historical developments in CSR assurance and assess the quality and gaps in existing evidence.

May 16, 2026The British Accounting Review0 citationsOpen Access

What Do We Know About Sustainability Reporting Assurance Quality?

YZYasemin Zengin-Karaibrahimoglu SHSwarnodeep Homroy GLGerald J. Lobo

Key Points

The aim is to synthesize historical developments in CSR assurance and assess the quality and gaps in existing evidence.
Synthesis of historical development of CSR assurance practices.
Evaluation of existing evidence on the quality of sustainability reporting assurance.
Identification of key gaps and future research avenues.
Identifies that assurance practices for CSR reporting have rapidly expanded but lack cohesive academic evidence.
Highlights the need for improved understanding of determinants and consequences of assurance quality.
Suggests significant gaps in the literature which should be addressed in future research.

Abstract

The assurance of sustainability and CSR reporting has emerged as an important mechanism for enhancing the credibility and reliability of non-financial disclosures. Although assurance practices have expanded rapidly, academic evidence regarding their quality, determinants, and consequences remains fragmented and is still evolving. This paper synthesizes the historical development of CSR assurance, outlines its core objectives, evaluates existing evidence on assurance quality, and identifies key gaps and avenues for future research. In doing so, we offer a critical assessment of what is known and what remains unknown about CSR assurance as it gains prominence in corporate accountability and the functioning of capital markets.

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