An empirical investigation of determinants of sustainability report assurance in France

Yosra Mnif Sellami, Nada Dammak Ben Hlima and Anis Jarboui

Journal of Financial Reporting and Accounting, 2019, vol. 17, issue 2, 320-342

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.

Keywords: Corporate governance; Stakeholders; France; Sustainability assurance (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-02-2018-0019

DOI: 10.1108/JFRA-02-2018-0019

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