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

Manuel Branco, Catarina Delgado (), Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio

Managerial Auditing Journal, 2014, vol. 29, issue 3, 237-252

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.

Keywords: Portugal; Sustainability reporting; Assurance (search for similar items in EconPapers)
Date: 2014
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