| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 7416127 | Revista de Contabilidad | 2018 | 15 Pages |
Abstract
Our results reveal that large companies, operating in sectors with greater environmental sensitivity and listed on the secondary market, demand the external assurance service to a larger extent. In addition, the study of the company's characteristics that determine the demand for assurance points out differences in the stakeholders pressures as the main determining factor. However, when companies decide to assure their sustainability reports, they follow a similar behavior, in order to increase credibility and reliance in sustainability information, especially those with a greater social and environmental impact.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Natalia Vaz Ogando, Silvia Ruiz Blanco, Belen Fernandez-Feijoo Souto,