The aim of this study is to examine whether the presence of CSR committee affects the decision of firms to obtain external assurance for their sustainability reports. Analyzing companies in the STOXX Europe 600 index, the findings indicate that the having a CSR committee significantly increases the likelihood of assurance. Other board characteristics, such as independence, gender diversity, and ESG performance, also have an important role. The study results imply that strong internal governance pushes European companies to improve the credibility of their CSR reporting through assurance.

العنوان

Artificial Intelligence-Driven Triple Helix Innovation

الناشر

Springer

بلد الناشر

المملكة المتحدة

Indexing

Scopus

معامل التأثير

None

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2026

الصفحات

--