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

Castelo Branco, Manuel; Delgado, Catarina; Gomes, Sónia Ferreira; Eugénio, Teresa

http://hdl.handle.net/10400.8/3571

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Authors

Castelo Branco, Manuel

Delgado, Catarina

Gomes, Sónia Ferreira

Eugénio, Teresa

Abstract(s)

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

Portugal Sustainability reporting Assurance Relatório de sustentabilidade

URI

http://hdl.handle.net/10400.8/3571

Citation

Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio, (2014) "Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal", Managerial Auditing Journal, Vol. 29 Issue: 3, pp.237-252, https://doi.org/10.1108/MAJ-07-2013-0905