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

Detalhes bibliográficos
Autor(a) principal: Castelo Branco, Manuel
Data de Publicação: 2014
Outros Autores: Delgado, Catarina, Gomes, Sónia Ferreira, Eugénio, Teresa
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.8/3571
Resumo: 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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spelling Factors influencing the assurance of sustainability reports in the context of the economic crisis in PortugalPortugalSustainability reportingAssuranceRelatório de sustentabilidadePurpose: 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.Emerald Group Publishing LimitedIC-OnlineCastelo Branco, ManuelDelgado, CatarinaGomes, Sónia FerreiraEugénio, Teresa2018-10-04T12:51:17Z20142014-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/3571engManuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio, (2014) "Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal", Managerial Auditing Journal, Vol. 29 Issue: 3, pp.237-252, https://doi.org/10.1108/MAJ-07-2013-09050268-690210.1108/MAJ-07-2013-0905metadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-17T15:47:27Zoai:iconline.ipleiria.pt:10400.8/3571Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:47:38.497891Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
title Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
spellingShingle Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
Castelo Branco, Manuel
Portugal
Sustainability reporting
Assurance
Relatório de sustentabilidade
title_short Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
title_full Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
title_fullStr Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
title_full_unstemmed Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
title_sort Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
author Castelo Branco, Manuel
author_facet Castelo Branco, Manuel
Delgado, Catarina
Gomes, Sónia Ferreira
Eugénio, Teresa
author_role author
author2 Delgado, Catarina
Gomes, Sónia Ferreira
Eugénio, Teresa
author2_role author
author
author
dc.contributor.none.fl_str_mv IC-Online
dc.contributor.author.fl_str_mv Castelo Branco, Manuel
Delgado, Catarina
Gomes, Sónia Ferreira
Eugénio, Teresa
dc.subject.por.fl_str_mv Portugal
Sustainability reporting
Assurance
Relatório de sustentabilidade
topic Portugal
Sustainability reporting
Assurance
Relatório de sustentabilidade
description 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.
publishDate 2014
dc.date.none.fl_str_mv 2014
2014-01-01T00:00:00Z
2018-10-04T12:51:17Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.8/3571
url http://hdl.handle.net/10400.8/3571
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio, (2014) "Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal", Managerial Auditing Journal, Vol. 29 Issue: 3, pp.237-252, https://doi.org/10.1108/MAJ-07-2013-0905
0268-6902
10.1108/MAJ-07-2013-0905
dc.rights.driver.fl_str_mv metadata only access
info:eu-repo/semantics/openAccess
rights_invalid_str_mv metadata only access
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald Group Publishing Limited
publisher.none.fl_str_mv Emerald Group Publishing Limited
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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