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Sustainability reporting and assurance in Portugal

Sónia Ferreira Gomes (School of Technology and Management – ESTG, Management for Sustainability Research Centre – CIGS, Polytechnic Institute of Leiria – IPL, Leiria, Portugal)
Teresa Cristina Pereira Eugénio (School of Technology and Management – ESTG, Management for Sustainability Research Centre – CIGS, Polytechnic Institute of Leiria – IPL, Leiria, Portugal)
Manuel Castelo Branco (Faculty of Economics, University of Porto, Porto, Portugal)

Corporate Governance

ISSN: 1472-0701

Article publication date: 1 June 2015

2572

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.

Keywords

Citation

Gomes, S.F., Eugénio, T.C.P. and Branco, M.C. (2015), "Sustainability reporting and assurance in Portugal", Corporate Governance, Vol. 15 No. 3, pp. 281-292. https://doi.org/10.1108/CG-07-2013-0097

Publisher

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Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

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