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Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality

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  • Elies SEGUI-MAS
  • Helena-Maria BOLLAS-ARAYA
  • Fernando POLO-GARRIDO

Abstract

Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce or late SA adoption, and country-level and sector sensibility do not affect SA adoption significantly. Conversely, country-level and sector sensibility influence the choice of the assurance provider. Finally, findings reveal that country-level and industry factors, and also the assurance provider, do affect assurance statements quality.

Suggested Citation

  • Elies SEGUI-MAS & Helena-Maria BOLLAS-ARAYA & Fernando POLO-GARRIDO, 2015. "Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 363-383, June.
    • Handle: RePEc:bla:annpce:v:86:y:2015:i:2:p:363-383
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    File URL: http://hdl.handle.net/10.1111/apce.12073
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    References listed on IDEAS

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    Cited by:

    1. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
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    3. Gamze Yakar Pritchard & Kıymet Tunca Çalıyurt, 2021. "Sustainability Reporting in Cooperatives," Risks, MDPI, vol. 9(6), pages 1-15, June.

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