Assurance of the sustainability report of municipally-owned entities

Academics and practitioners are paying more attention to sustainability reporting, with it being considered an important tool for providing information on non-financial performance. However, there is a gap regarding the assurance of sustainability reports. Linking the sustainability discourse with the UN’s Sustainable Development Goals, this study is based on a case study methodology and examines a municipally-owned entity through the theoretical lens of institutional logic. It found that the availability of reliable data provided by the assurance of sustainability reports can enhance a dialogue with citizens and stakeholders, while also supporting internal decision-making processes.