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

• Tipo: Artigo em Revista Científica Internacional
• Data: 2014

Autores

Manuel Castelo Branco (Autor) FEP; Catarina Delgado (Autor) FEP; Sónia Ferreira Gomes (Autor) Outra; Teresa Cristina Pereira Eugénio (Autor) Outra

Revista

Título: Managerial Auditing Journal

Vol. 29 Nº 3

Páginas: 237-252

ISSN: 0268-6902

Editora: Emerald

Indexação

Scopus - 73 Citações

Classificação Científica

FOS: Ciências sociais > Economia e gestão

CORDIS: Ciências Sociais > Economia > Estudos de gestão

Outras Informações

ID Authenticus: P-009-7BZ

DOI: 10.1108/maj-07-2013-0905

Abstract (EN): 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. © Emerald Group Publishing Limited.

Idioma: Inglês

Tipo (Avaliação Docente): Científica