An empirical investigation of determinants of sustainability report assurance in France

Abstract

Purpose

This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies.

Design/methodology/approach

This research used panel data methodology.

Findings

The study results demonstrate that institutional ownership and the presence of corporate social responsibility (CSR) committee within the management board have an effect on the demand for sustainability assurance. The results also reveal that three types of stakeholders (employees, environment and customers) positively affect the demand of voluntary sustainability assurance.

Originality/value

The paper provides a preliminary proof on the effects of the governance of corporation and pressure of some groups of stakeholders on the voluntary demand of sustainability assurance in France.

Citation

Mnif Sellami, Y., Dammak Ben Hlima, N. and Jarboui, A. (2019), "An empirical investigation of determinants of sustainability report assurance in France", Journal of Financial Reporting and Accounting, Vol. 17 No. 2, pp. 320-342. https://doi.org/10.1108/JFRA-02-2018-0019