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Corporate intentions and behaviours when complying with mandatory assurance of climate reporting: a qualitative study of New Zealand reporting entities

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Date

2026-08-11

DOI

Open Access Location

https://www.emerald.com/medar/article-pdf/doi/10.1108/MEDAR-11-2025-3436/11825823/medar-11-2025-3436en.pdf

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Publisher

Emerald

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CC BY 4.0
(c) 2026 the author/s
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Abstract

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Keywords

Assurance, Mandatory reporting, Behaviour, Intentions, Attitudes, Institutional pressure

Citation

Perera A, Koya N, Thrikawala S. (2026). Corporate intentions and behaviours when complying with mandatory assurance of climate reporting: a qualitative study of New Zealand reporting entities. Meditari:Accountancy Research.

URI

https://mro.massey.ac.nz/handle/10179/74797

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Creative Commons license

CC BY 4.0
Except where otherwised noted, this item's license is described as CC BY 4.0