Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
- 25 February 2014
- journal article
- Published by Emerald Publishing in Managerial Auditing Journal
- Vol. 29 (3) , 237-252
Abstract
Purpose: – The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.Design/methodology/approach: – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured.Findings: – Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected.Research limitations/implications: – The sample is small.Originality/value: – It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.Keywords
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