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

Author

Listed:
  • Manuel Castelo Branco
  • Catarina Delgado
  • Sónia Ferreira Gomes
  • Teresa Cristina Pereira Eugénio

Abstract

Purpose - – 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.

Suggested Citation

  • Manuel 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, Emerald Group Publishing Limited, vol. 29(3), pages 237-252, February.
    • Handle: RePEc:eme:majpps:maj-07-2013-0905
    DOI: 10.1108/MAJ-07-2013-0905
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    Citations

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    Cited by:

    1. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    2. Olexandr Yemelyanov & Tetyana Petrushka & Lilia Lesyk & Anatolii Havryliak & Nataliya Yanevych & Oksana Kurylo & Volodymyr Bodakovskyy & Iryna Skoropad & Taras Danylovych & Kateryna Petrushka, 2023. "Assessing the Sustainability of the Consumption of Agricultural Products with Regard to a Possible Reduction in Its Imports: The Case of Countries That Import Corn and Wheat," Sustainability, MDPI, vol. 15(12), pages 1-29, June.
    3. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.
    4. Antonio Somoza, 2023. "Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 462-483, January.

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