Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

Factors influencing the assurance of sustainability reports in the context of the economic crisis... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

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Publisher
Emerald Publishing
Copyright
Copyright © 2014 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/MAJ-07-2013-0905
Publisher site
See Article on Publisher Site

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.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Feb 25, 2014

Keywords: Portugal; Sustainability reporting; Assurance

References

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