Browsing by Author "Delgado, Catarina"
Now showing 1 - 1 of 1
Results Per Page
Sort Options
- Factors influencing the assurance of sustainability reports in the context of the economic crisis in PortugalPublication . Castelo Branco, Manuel; Delgado, Catarina; Gomes, Sónia Ferreira; Eugénio, TeresaPurpose: 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.