Sustainability reporting and assurance in Portugal

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

http://hdl.handle.net/10400.8/3391

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Authors

Gomes, Sónia Ferreira

Eugénio, Teresa

Castelo Branco, Manuel

Abstract(s)

Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.

Keywords

Portugal Sustainability reporting Corporate sustainability Sustainability reporting assurance

URI

http://hdl.handle.net/10400.8/3391

Citation

Gomes, S.; Eugénio, T. e Branco, M. (2015), Sustainability reporting and assurance in Portugal, Corporate Governance - The international journal of business in society, Vol. 15 Iss 3 pp. 281 – 292. ISSN: 1472-0701 (Emerald Editor) Journal Quality List 2015.