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Sustainability reporting and assurance in Portugal
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Orientador(es)
Resumo(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.
Descrição
Palavras-chave
Portugal Sustainability reporting Corporate sustainability Sustainability reporting assurance
Contexto Educativo
Citação
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.
Editora
Emerald Publishing Limited