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However, voluntary third\u2010party assurance on sustainability reports (SA) may vary considerably in terms of the choice of the assurance provider as well as the scope and level of assurance. In this study, the relationship between corporate sustainability performance (CSP) and choices related to SA is explored.<\/jats:p><jats:p>Using a panel data set of 4686 listed companies (from 21 European and North American countries) during the period 2009\u20132014, the results indicate that companies with a superior CSP are more likely to employ third parties to provide assurance on their sustainability reports than companies with an inferior sustainability performance. For companies that employ third parties to provide assurance, we also find that, among the companies headquartered in the more shareholder\u2010oriented countries, CSP plays a significant role in explaining variation in the choice of the assurance provider, while predominantly in the more stakeholder\u2010oriented countries, companies with a good CSP are more likely to choose a broader assurance scope than companies with a poor CSP. The results support the notion that companies with a superior CSP make different choices related to SA than companies with an inferior CSP. The results also indicate that country\u2010specific characteristics are important for understanding the variation in choices related to SA. We discuss the findings and their implications. \u00a9 2017 The Authors. <jats:italic>Corporate Social Responsibility and Environmental Management<\/jats:italic> published by ERP Environment and John Wiley &amp; Sons Ltd.<\/jats:p>","DOI":"10.1002\/csr.1447","type":"journal-article","created":{"date-parts":[[2017,8,25]],"date-time":"2017-08-25T10:12:36Z","timestamp":1503655956000},"page":"164-181","source":"Crossref","is-referenced-by-count":148,"title":["Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development"],"prefix":"10.1002","volume":"25","author":[{"given":"Geert","family":"Braam","sequence":"first","affiliation":[{"name":"Institute for Management Research &amp; Department of Economics Radboud University  Nijmegen Netherlands"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Roy","family":"Peeters","sequence":"additional","affiliation":[{"name":"Institute for Management Research Radboud University  Nijmegen Netherlands"},{"name":"WerkmanDeJong  Ede Netherlands"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2017,8,25]]},"reference":[{"key":"e_1_2_8_2_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-12-2013-1554"},{"key":"e_1_2_8_3_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-04-2012-00998"},{"key":"e_1_2_8_4_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2016.03.039"},{"issue":"2","key":"e_1_2_8_5_1","doi-asserted-by":"crossref","first-page":"97","DOI":"10.2308\/ajpt-50736","article-title":"Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States","volume":"34","author":"Casey RJ","year":"2015","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"e_1_2_8_6_1","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2004.79.1.51"},{"key":"e_1_2_8_7_1","doi-asserted-by":"publisher","DOI":"10.1002\/smj.2131"},{"key":"e_1_2_8_8_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2006.09.009"},{"key":"e_1_2_8_9_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2011.12.001"},{"key":"e_1_2_8_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2007.05.003"},{"key":"e_1_2_8_11_1","unstructured":"ClarksonPM LiY RichardsonG TsangA.2015.Voluntary external assurance on corporate social responsibility reports and the Dow Jones Sustainability Index Membership: International Evidence. 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