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

Manuel Castelo Branco · Catarina Delgado · Sónia Ferreira Gomes · Teresa Eugénio

137 citations0/0 files storedManagerial Auditing Journal

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

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.

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References

2005The impact of culture and governance on corporate social reporting 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 2009Assurance on Sustainability Reports: An International Comparison 2000Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting 2006Factors influencing the quality of corporate environmental disclosure 2009The determinants of corporate sustainability performance 2001An examination of social and environmental reporting strategies 2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation

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2020Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa 2024Greenwashing and sustainability assurance: a review and call for future research 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice 2017The market for sustainability assurance services 2018Corporate social responsibility disclosure in small and medium-sized entities and large companies

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