Sustainability reporting and assurance in Portugal

Sónia Ferreira Gomes · Teresa Eugénio · Manuel Castelo Branco

48 citations0/0 files storedCorporate Governance

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.

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References

1998Managing Public Impressions: Environmental Disclosures in Annual Reports 2009Assurance on Sustainability Reports: An International Comparison 2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation 2012Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports 2014CSR and Assurance Services: A Research Agenda 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports 2014Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States 2004A decade of sustainability reporting: developments and significance

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2019Corporate social responsibility investment, third-party assurance and firm performance in India 2021Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance 2022Assurance process for sustainability reporting: Towards a conceptual framework

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