 Determinants of corporate social responsibility reporting and external assurance: evidence from Italian-listed companiesLara Tarquinio and Adriana Rossi International Journal of Accounting, Auditing and Performance Evaluation, 2017, vol. 13, issue 4, 398-420 Abstract: The purpose of this research is to explore the factors associated with the decision of Italian listed companies to produce a corporate social responsibility (CSR) report and to adopt assurance services. Furthermore, we intend to analyse whether an association exists between the type of assurance provider and the nature of the assurance services. Then we want to verify if there is an association between the provider and some key qualitative characteristics of assurance statements. We find that industrial affiliation and company size affect both the production of CSR reports and the adoption of assurance services. Companies that have social and environmental certification are more likely to produce CSR reports. There is a positive association between the GRI application level and the assurance of CSR reports. Our analysis emphasises that being a Big 4 provider is positively associated with the standard used and with the conclusions expressed in a negative form, and it is negatively associated with the recommendations provided. Keywords: assurance; corporate social responsibility; CSR; CSR reporting; Italian-listed companies; assurance statements. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:13:y:2017:i:4:p:398-420 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
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