Globally, the number of companies voluntarily adopting sustainability assurance (SA) has been growing. Scholars have investigated the motivations and consequences of SA based on surveys and descriptions of related practices, contributing to some extent to the understanding of the incentives and effects of voluntary SA decisions. However, current SA-related research is still in its early stages overall, with significant room for expansion in terms of breadth, depth, and other aspects-particularly given the severe lack of SA studies in the Chinese context. Future research should delve deeper into the motivations and consequences of SA from multiple levels and using more diverse methods, grounded in enhanced practical investigations, while striving to build the independent knowledge system of China SA.