TY  - JOUR
AB  - 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.
VL  - 29
IS  - 3
SN  - 0268-6902
DO  - 10.1108/MAJ-07-2013-0905
UR  - https://doi.org/10.1108/MAJ-07-2013-0905
AU  - Castelo Branco Manuel
AU  - Delgado Catarina
AU  - Ferreira Gomes Sónia
AU  - Cristina Pereira Eugénio Teresa
PY  - 2014
Y1  - 2014/01/01
TI  - Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 237
EP  - 252
Y2  - 2024/04/25
ER  -