“…CSR assurance engagement creates credibility in the sustainability reports submitted to stakeholders (García‐Sánchez et al, 2022;Nicole & Swift, 2003; O'Dwyer & Owen, 2005). A consequence is that positive CSR with CSR assurance increases investors' confidence in their willingness to invest (Pratoomsuwan & Chiaravutthi, 2022). However, the engagement of CSR assurance removes the control of assurance from the firm to the outside organisation (Reeve, 2003), causing pressure on the firm (Maas et al, 2018; Park & Brorson, 2005; Perego & Kolk, 2012) to submit sustainability reports that have less whitewashed status (Laufer, 2003; Perks et al, 2013).…”