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

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dc.contributor.authorCastelo Branco, Manuel
dc.contributor.authorDelgado, Catarina
dc.contributor.authorGomes, Sónia Ferreira
dc.contributor.authorEugénio, Teresa
dc.date.accessioned2018-10-04T12:51:17Z
dc.date.available2018-10-04T12:51:17Z
dc.date.issued2014
dc.description.abstractPurpose: 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationManuel 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-07-2013-0905pt_PT
dc.identifier.doi10.1108/MAJ-07-2013-0905pt_PT
dc.identifier.issn0268-6902
dc.identifier.urihttp://hdl.handle.net/10400.8/3571
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmerald Group Publishing Limitedpt_PT
dc.relation.ispartofseries3;
dc.relation.publisherversionhttps://www.emeraldinsight.com/doi/abs/10.1108/MAJ-07-2013-0905pt_PT
dc.subjectPortugalpt_PT
dc.subjectSustainability reportingpt_PT
dc.subjectAssurancept_PT
dc.subjectRelatório de sustentabilidadept_PT
dc.titleFactors influencing the assurance of sustainability reports in the context of the economic crisis in Portugalpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceEnglandpt_PT
oaire.citation.endPage252pt_PT
oaire.citation.startPage237pt_PT
oaire.citation.titleManagerial Auditing Journalpt_PT
oaire.citation.volume29pt_PT
person.familyNameCastelo Branco
person.familyNameEugénio
person.givenNameManuel
person.givenNameTeresa
person.identifier.ciencia-id6913-73F2-D809
person.identifier.ciencia-id1F17-50A3-BEE2
person.identifier.orcid0000-0003-3715-0881
person.identifier.orcid0000-0003-1040-3164
person.identifier.ridD-1705-2010
person.identifier.scopus-author-id57194672796
person.identifier.scopus-author-id54079668000
rcaap.rightsclosedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication612f547e-4fee-4d1a-8d51-c83d57260af8
relation.isAuthorOfPublication63b6d075-7a05-4f91-8d46-4e9cbe93dc09
relation.isAuthorOfPublication.latestForDiscovery612f547e-4fee-4d1a-8d51-c83d57260af8

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