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An empirical investigation of determinants of sustainability report assurance in France

Author

Listed:
  • Yosra Mnif Sellami
  • Nada Dammak Ben Hlima
  • Anis Jarboui

Abstract

Purpose - This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies. Design/methodology/approach - This research used panel data methodology. Findings - The study results demonstrate that institutional ownership and the presence of corporate social responsibility (CSR) committee within the management board have an effect on the demand for sustainability assurance. The results also reveal that three types of stakeholders (employees, environment and customers) positively affect the demand of voluntary sustainability assurance. Originality/value - The paper provides a preliminary proof on the effects of the governance of corporation and pressure of some groups of stakeholders on the voluntary demand of sustainability assurance in France.

Suggested Citation

  • Yosra Mnif Sellami & Nada Dammak Ben Hlima & Anis Jarboui, 2019. "An empirical investigation of determinants of sustainability report assurance in France," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(2), pages 320-342, June.
    • Handle: RePEc:eme:jfrapp:jfra-02-2018-0019
    DOI: 10.1108/JFRA-02-2018-0019
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    Citations

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    Cited by:

    1. Samuel Buertey, 2021. "Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1579-1590, November.
    2. Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020. "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(1), pages 93-115, March.
    3. Hafizah Abd-Mutalib & Che Zuriana Muhammad Jamil & Rapiah Mohamed & Nor Atikah Shafai & Saidatul Nurul Hidayah Jannatun Naim Nor-Ahmad, 2021. "Firm and Board Characteristics, and E-Waste Disclosure: A Study in the Era of Digitalisation," Sustainability, MDPI, vol. 13(18), pages 1-14, September.
    4. Vera Gelashvili & Juan Gabriel Martínez-Navalón & Miguel Ángel Gómez-Borja, 2024. "Does the intensity of use of social media influence the economic sustainability of the university?," The Journal of Technology Transfer, Springer, vol. 49(1), pages 19-43, February.

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