Sustainability reporting and assurance in Portugal
2015; Emerald Publishing Limited; Volume: 15; Issue: 3 Linguagem: Inglês
10.1108/cg-07-2013-0097
ISSN1758-6054
AutoresSónia Ferreira Gomes, Teresa Eugénio, Manuel Castelo Branco,
Tópico(s)Environmental Sustainability in Business
ResumoPurpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.
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