{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,19]],"date-time":"2026-02-19T15:07:34Z","timestamp":1771513654245,"version":"3.50.1"},"reference-count":42,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2014,2,25]],"date-time":"2014-02-25T00:00:00Z","timestamp":1393286400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,2,25]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>\u2013 The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>\u2013 Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>\u2013 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.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>\u2013 The sample is small.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>\u2013 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.<\/jats:p><\/jats:sec>","DOI":"10.1108\/maj-07-2013-0905","type":"journal-article","created":{"date-parts":[[2014,3,4]],"date-time":"2014-03-04T09:22:56Z","timestamp":1393924976000},"page":"237-252","source":"Crossref","is-referenced-by-count":83,"title":["Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal"],"prefix":"10.1108","volume":"29","author":[{"given":"Manuel","family":"Castelo Branco","sequence":"first","affiliation":[]},{"given":"Catarina","family":"Delgado","sequence":"additional","affiliation":[]},{"given":"S\u00f3nia","family":"Ferreira Gomes","sequence":"additional","affiliation":[]},{"given":"Teresa","family":"Cristina Pereira Eug\u00e9nio","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2021010321065808700_b1","doi-asserted-by":"crossref","unstructured":"Ackers, B. (2009), \u201cCorporate social responsibility assurance: how do South African publicly listed companies compare?\u201d, Meditari Accountancy Research, Vol. 17 No. 2, pp. 1-17.","DOI":"10.1108\/10222529200900009"},{"key":"key2021010321065808700_b2","doi-asserted-by":"crossref","unstructured":"Adams, C.A. and Evans, R. (2004), \u201cAccountability, completeness, credibility and the audit expectations gap\u201d, The Journal of Corporate Citizenship, Vol. 14, pp. 97-115.","DOI":"10.9774\/GLEAF.4700.2004.su.00010"},{"key":"key2021010321065808700_b3","unstructured":"Archel, P. (2003), \u201cLa divulgaci\u00f3n de la informaci\u00f3n social y medioambiental de la gran empresa espa\u00f1ola en el per\u00edodo 1994-1998: situaci\u00f3n actual y perspectives\u201d, Revista Espa\u00f1ola de Financiaci\u00f3n y Contabilidad, Vol. 117, pp. 571-601."},{"key":"key2021010321065808700_b4","doi-asserted-by":"crossref","unstructured":"Artiach, T. , Lee, D. , Nelson, D. and Walker, J. (2010), \u201cThe determinants of corporate sustainability performance\u201d, Accounting and Finance, Vol. 50, pp. 31-51.","DOI":"10.1111\/j.1467-629X.2009.00315.x"},{"key":"key2021010321065808700_b5","doi-asserted-by":"crossref","unstructured":"Ball, A. , Owen, D.L. and Gray, R.H. (2000), \u201cExternal transparency or internal capture? The role of third party statements in adding value to corporate environmental reports\u201d, Business Strategy and the Environment, Vol. 9 No. 1, pp. 1-23.","DOI":"10.1002\/(SICI)1099-0836(200001\/02)9:1<1::AID-BSE227>3.0.CO;2-H"},{"key":"key2021010321065808700_b6","doi-asserted-by":"crossref","unstructured":"Beets, S.D. and Souther, C.C. (1999), \u201cCorporate environmental reports: the need for standards and an environmental assurance service\u201d, Accounting Horizons, Vol. 13 No. 2, pp. 129-145.","DOI":"10.2308\/acch.1999.13.2.129"},{"key":"key2021010321065808700_b7","doi-asserted-by":"crossref","unstructured":"Brammer, S. and Pavelin, S. (2008), \u201cFactors influencing the quality of corporate environmental disclosure\u201d, Business Strategy and the Environment, Vol. 17, pp. 120-136.","DOI":"10.1002\/bse.506"},{"key":"key2021010321065808700_b8","unstructured":"Chu, C.I. , Chatterjee, B. and Brown, A. (2013), \u201cThe current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory\u201d, Managerial Auditing Journal, Vol. 28 No. 2, pp. 114-139."},{"key":"key2021010321065808700_b9","doi-asserted-by":"crossref","unstructured":"Cormier, D. and Gordon, I.M. (2001), \u201cAn examination of social and environmental reporting strategies\u201d, Accounting, Auditing & Accountability Journal, Vol. 14 No. 5, pp. 587-616.","DOI":"10.1108\/EUM0000000006264"},{"key":"key2021010321065808700_b10","doi-asserted-by":"crossref","unstructured":"Deegan, C. , Cooper, B.J. and Shelly, M. (2006a), \u201cAn investigation of TBL report assurance statements: Australian evidence\u201d, Australian Accounting Review, Vol. 16, pp. 2-18.","DOI":"10.1111\/j.1835-2561.2006.tb00355.x"},{"key":"key2021010321065808700_b11","doi-asserted-by":"crossref","unstructured":"Deegan, C. , Cooper, B.J. and Shelly, M. (2006b), \u201cAn investigation of TBL report assurance statements: UK and European evidence\u201d, Managerial Auditing Journal, Vol. 21, pp. 329-371.","DOI":"10.1108\/02686900610661388"},{"key":"key2021010321065808700_b12","doi-asserted-by":"crossref","unstructured":"Dhaliwal, D.S. , Radhakrishnan, S. , Tsang, A. and Yang, Y.G. (2012), \u201cNonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility disclosure\u201d, The Accounting Review, Vol. 87 No. 3, pp. 723-759.","DOI":"10.2308\/accr-10218"},{"key":"key2021010321065808700_b13","doi-asserted-by":"crossref","unstructured":"Fonseca, A. (2010), \u201cHow credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals\u201d, Corporate Social Responsibility and Environmental Management, Vol. 17, pp. 355-370.","DOI":"10.1002\/csr.230"},{"key":"key2021010321065808700_b15","unstructured":"Garc\u00eda-Benau, M.A. , Sierra-Garcia, L. and Zorio-Grima, A. (2012), \u201cLa verificaci\u00f3n de la memoria de sostenibilidad en un contexto europeo\u201d, GCG Georgetown University \u2013 Universia, Vol. 6 No. 2, pp. 66-80."},{"key":"key2021010321065808700_b14","doi-asserted-by":"crossref","unstructured":"Garc\u00eda-Benau, M.A. , Sierra-Garcia, L. and Zorio-Grima, A. (2013), \u201cFinancial crisis impact in sustainability reporting\u201d, Management Decision, Vol. 51 No. 7, pp. 1528-1542.","DOI":"10.1108\/MD-03-2013-0102"},{"key":"key2021010321065808700_b16","unstructured":"GRI (2011), Sustainability Reporting Guidelines: Version 3.1, Global Reporting Initiative, Amsterdam."},{"key":"key2021010321065808700_b17","unstructured":"Gomes, S.F. , Eug\u00e9nio, T. and Branco, M.C. (2013), Sustainability reporting and assurance in Portugal, paper presented at the 2nd CSEAR France (Congress on Social and Environmental Accounting Research), Universit\u00e9 Paris Dauphine, Paris, 2-3 May."},{"key":"key2021010321065808700_b18","unstructured":"Gujarati, D.N. (2004), Basic Econometrics, McGraw-Hill, New York, NY."},{"key":"key2021010321065808700_b19","doi-asserted-by":"crossref","unstructured":"Haniffa, R.M. and Cooke, T.E. (2005), \u201cThe impact of culture and governance on corporate social reporting\u201d, Journal of Accounting & Public Policy, Vol. 24 No. 5, pp. 391-430.","DOI":"10.1016\/j.jaccpubpol.2005.06.001"},{"key":"key2021010321065808700_b20","doi-asserted-by":"crossref","unstructured":"Hodge, K. , Subramaniam, N. and Stewart, J. (2009), \u201cAssurance of sustainability reports: impact on report users' confidence and perceptions of information credibility\u201d, Australian Accounting Review, Vol. 19 No. 3, pp. 178-194.","DOI":"10.1111\/j.1835-2561.2009.00056.x"},{"key":"key2021010321065808700_b21","doi-asserted-by":"crossref","unstructured":"Hooghiemstra, R. (2000), \u201cCorporate communication and impression management \u2013 new perspectives why companies engage in corporate social reporting\u201d, Journal of Business Ethics, Vol. 27 Nos 1\/2, pp. 55-68.","DOI":"10.1023\/A:1006400707757"},{"key":"key2021010321065808700_b23","doi-asserted-by":"crossref","unstructured":"Junior, R.M. , Best, P.J. and Cotter, J. (2013), \u201cSustainability reporting and assurance: a historical analysis on a world-wide phenomenon\u201d, Journal of Business Ethics, 8 February (in press).","DOI":"10.1007\/s10551-013-1637-y"},{"key":"key2021010321065808700_b24","doi-asserted-by":"crossref","unstructured":"Kolk, A. and Perego, P. (2010), \u201cDeterminants of the adoption of sustainability assurance statements: an international investigation\u201d, Business Strategy and the Environment, Vol. 19 No. 3, pp. 182-198.","DOI":"10.1002\/bse.643"},{"key":"key2021010321065808700_b25","unstructured":"KPMG (2011), KPMG International Survey of Corporate Responsibility Reporting, KPMG, Amsterdam."},{"key":"key2021010321065808700_b27","doi-asserted-by":"crossref","unstructured":"Manetti, G. and Becatti, L. (2009), \u201cAssurance services for sustainability reports: standards and empirical evidence\u201d, Journal of Business Ethics, Vol. 87, pp. 289-298.","DOI":"10.1007\/s10551-008-9809-x"},{"key":"key2021010321065808700_b28","doi-asserted-by":"crossref","unstructured":"Manetti, G. and Toccafondi, S. (2012), \u201cThe role of stakeholders in sustainability reporting assurance\u201d, Journal of Business Ethics, Vol. 107, pp. 363-377.","DOI":"10.1007\/s10551-011-1044-1"},{"key":"key2021010321065808700_b29","unstructured":"Martinov-Bennie, N. , Frost, G. and Soh, D.S.B. (2012), \u201cAssurance on sustainability reporting: state of play and future directions' in contemporary issues\u201d, in Jones, S. and Ratnatunga, J. (Eds), Sustainability Accounting, Assurance and Reporting, Emerald Publishing, Bradford, pp. 267-283."},{"key":"key2021010321065808700_b30","doi-asserted-by":"crossref","unstructured":"Matthews, J.O. and Rusinko, C.A. (2010), \u201cLinking sustainability and financial valuation: six necessary conditions\u201d, The Journal of Investing, Vol. 19 No. 3, pp. 128-135.","DOI":"10.3905\/joi.2010.19.3.128"},{"key":"key2021010321065808700_b31","doi-asserted-by":"crossref","unstructured":"Melo, T. and Garrido-Morgado, A. (2012), \u201cCorporate reputation: a combination of social responsibility and industry\u201d, Corporate Social Responsibility and Environmental Management, Vol. 19 No. 1, pp. 11-31.","DOI":"10.1002\/csr.260"},{"key":"key2021010321065808700_b33","doi-asserted-by":"crossref","unstructured":"O'Dwyer, B. and Owen, D.L. (2005), \u201cAssurance statement practice in environmental, social and sustainability reporting: a critical evaluation\u201d, The British Accounting Review, Vol. 37, pp. 205-229.","DOI":"10.1016\/j.bar.2005.01.005"},{"key":"key2021010321065808700_b32","doi-asserted-by":"crossref","unstructured":"O'Dwyer, B. and Owen, D.L. (2007), \u201cSeeking stakeholder-centric sustainability assurance: an examination of recent sustainability practice\u201d, Journal of Corporate Citizenship, Vol. 25, pp. 77-94.","DOI":"10.9774\/GLEAF.4700.2007.sp.00009"},{"key":"key2021010321065808700_b34","doi-asserted-by":"crossref","unstructured":"Perego, P. and Kolk, A. (2012), \u201cMultinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports\u201d, Journal of Business Ethics, Vol. 110, pp. 173-190.","DOI":"10.1007\/s10551-012-1420-5"},{"key":"key2021010321065808700_b35","doi-asserted-by":"crossref","unstructured":"Pflugrath, G. , Roebuck, P. and Simnett, R. (2011), \u201cImpact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information\u201d, Auditing: A Journal of Practice & Theory, Vol. 30 No. 3, pp. 239-254.","DOI":"10.2308\/ajpt-10047"},{"key":"key2021010321065808700_b36","doi-asserted-by":"crossref","unstructured":"Secchi, D. (2006), \u201cThe Italian experience in social reporting: an empirical analysis\u201d, Corporate Social Responsibility and Environmental Management, Vol. 13, pp. 135-149.","DOI":"10.1002\/csr.96"},{"key":"key2021010321065808700_b37","doi-asserted-by":"crossref","unstructured":"Sierra, L. , Zorio, A. and Garc\u00eda-Benau, M.A. (2013), \u201cSustainable development and assurance of corporate social responsibility reports\u201d, Corporate Social Responsibility and Environmental Management, Vol. 20 No. 6, pp. 359-370.","DOI":"10.1002\/csr.1303"},{"key":"key2021010321065808700_b38","doi-asserted-by":"crossref","unstructured":"Simnett, R. (2012), \u201cAssurance of sustainability reports: revision of ISAE 3000 and associated research opportunities\u201d, Sustainability Accounting, Management and Policy Journal, Vol. 3 No. 1, pp. 89-98.","DOI":"10.1108\/20408021211223570"},{"key":"key2021010321065808700_b39","doi-asserted-by":"crossref","unstructured":"Simnett, R. , Vanstraelen, A. and Chua, W.F. (2009), \u201cAssurance on sustainability reports: an international comparison\u201d, The Accounting Review, Vol. 84, pp. 937-967.","DOI":"10.2308\/accr.2009.84.3.937"},{"key":"key2021010321065808700_b40","doi-asserted-by":"crossref","unstructured":"Smith, J. , Haniffa, R. and Fairbrass, J. (2011), \u201cA conceptual framework for investigating \u2018capture\u2019 in corporate sustainability reporting assurance\u201d, Journal of Business Ethics, Vol. 99 No. 3, pp. 425-439.","DOI":"10.1007\/s10551-010-0661-4"},{"key":"key2021010321065808700_b41","doi-asserted-by":"crossref","unstructured":"Tagesson, T. , Blank, V. , Broberg, P. and Collin, S.-O. (2009), \u201cWhat explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations\u201d, Corporate Social Responsibility and Environmental Management, Vol. 16, pp. 352-364.","DOI":"10.1002\/csr.194"},{"key":"key2021010321065808700_b42","doi-asserted-by":"crossref","unstructured":"Zorio, A. , Garc\u00eda-Benau, M.A. and Sierra, L. (2013), \u201cSustainability development and the quality of assurance reports: empirical evidence\u201d, Business Strategy and the Environment, Vol. 22 No. 7, pp. 484-500.","DOI":"10.1002\/bse.1764"},{"key":"key2021010321065808700_frd1","doi-asserted-by":"crossref","unstructured":"Jones, M.J. and Solomon, J.F. (2010), \u201cSocial and environmental report assurance: some interview evidence\u201d, Accounting Forum, Vol. 34 No. 1, pp. 20-31.","DOI":"10.1016\/j.accfor.2009.11.002"},{"key":"key2021010321065808700_frd2","unstructured":"Lacy, P. , Cooper, T. , Hayward, R. and Neuberger, L. (2010), A New Era of Sustainability \u2013 UN Global Compact-Accenture CEO Study 2010, Accenture, Dublin."}],"container-title":["Managerial Auditing Journal"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/MAJ-07-2013-0905","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MAJ-07-2013-0905\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/MAJ-07-2013-0905\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T21:37:13Z","timestamp":1753393033000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/maj\/article\/29\/3\/237-252\/287030"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,2,25]]},"references-count":42,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2014,2,25]]}},"alternative-id":["10.1108\/MAJ-07-2013-0905"],"URL":"https:\/\/doi.org\/10.1108\/maj-07-2013-0905","relation":{},"ISSN":["0268-6902"],"issn-type":[{"value":"0268-6902","type":"print"}],"subject":[],"published":{"date-parts":[[2014,2,25]]}}}