April 16, 2026 article Open access Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive Sustainability Accounting Management and Policy Journal DOI: 10.1108/sampj-05-2025-0652 Full text (OA) OpenAlex Authors 0 Author list not loaded yet. Cited by 0 stored of 0 References 1 Search Sort Most cited Newest Oldest Patent citations Title Any typearticle review book-chapter conference-paper preprint dissertation book dataset other Any fieldAgricultural and Biological Sciences Arts and Humanities Biochemistry, Genetics and Molecular Biology Business, Management and Accounting Chemical Engineering Chemistry Computer Science Decision Sciences Dentistry Earth and Planetary Sciences Economics, Econometrics and Finance Energy Engineering Environmental Science Health Professions Immunology and Microbiology Materials Science Mathematics Medicine Neuroscience Nursing Pharmacology, Toxicology and Pharmaceutics Physics and Astronomy Psychology Social Sciences Veterinary Open access Improving data management system from health, Safety and Environmental data external assurance 2020 Journal of Cleaner Production article Business, Management and Accounting Corporate Social Responsibility Reporting 10 citations 1 result