Assure or not assure? Here’s the question: An analysis of the factors of voluntary assurance on sustainability reports

• Autor(a) principal: Borges Silveira, Gabriela
• Data de Publicação: 2019
• Outros Autores: da Silva Ferreira, Janaína, Benedito Farias, Robson, Van Bellen, Hans Michael, Rover, Suliani
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: RACE (Joaçaba. Online)
• Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/20618
• topic: Sustainability Report; Socioenvironmental Disclosure; Assurance; Relatório de Sustentabilidade; Disclosure Socioambiental; Asseguração

This research had as objective to verify the factors associated with the voluntary assurance on Sustainability Reports (SR). The sample of this study comprises the companies listed in the IBrX-100 index of B3 and the period from 2011 to 2015. Through the technique of Correspondence Analysis (Anacor), the Chi-square Test was performed between the variables: Impact, Asset, Net Revenue, ROA, ROE, Indebtedness, ADR, Regulated Sector, ISE, Corporate Governance, Audit and GRI and assurance of RS in each year. In order to visualize the associations, by means of perceptual maps, the Homogeneity Analysis (HOMALS) was used. According to the results, four variables were more associated with the assurance of SR in all years, being: Regulated Sector, ISE, GRI and Audit. These findings suggest that companies operating in regulated sectors and with greater sustainability practices are more associated with SR assurance. In addition, assurance is performed mostly by audit firms, and the GRI is the most used reporting standard.