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

Manuel Castelo Branco (Faculty of Economics, University of Porto, Porto, Portugal)
Catarina Delgado (Faculty of Economics, University of Porto, Porto, 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)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 25 February 2014

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.

Keywords

Acknowledgements

JEL classification – M420.

Citation

Castelo Branco, M., Delgado, C., Ferreira Gomes, S. and Cristina Pereira Eugénio, T. (2014), "Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal", Managerial Auditing Journal, Vol. 29 No. 3, pp. 237-252. https://doi.org/10.1108/MAJ-07-2013-0905

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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