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

• Type: Article in International Scientific Journal
• Date: 2014

Authors

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

Journal

Title: Managerial Auditing Journal

Vol. 29 No. 3

Pages: 237-252

ISSN: 0268-6902

Publisher: Emerald

Indexing

Scopus - 73 Citations

Scientific classification

FOS: Social sciences > Economics and Business

CORDIS: Social sciences > Economics > Management studies

Other information

Authenticus ID: 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.

Language: English

Type (Professor's evaluation): Scientific