Assurance on sustainability reports in the agri-food industry
[EN] Sustainability assurance has increased in the last decade because of the need to gain credibility. The aim of this paper is to develop an exploratory analysis about sustainability assurance in the agri-food industry. Given the lack of previous studies that focus in a specific sector, we conside...
| Autores: | , , |
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| Formato: | artículo |
| Fecha de publicación: | 2015 |
| País: | España |
| Recursos: | Universitat Politècnica de València (UPV) |
| Repositorio: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia |
| Idioma: | inglés |
| OAI Identifier: | oai:riunet.upv.es:10251/64312 |
| Acesso em linha: | https://riunet.upv.es/handle/10251/64312 |
| Access Level: | acceso abierto |
| Palavra-chave: | Assurance Sustainability CSR Reporting Agri-food industry ECONOMIA, SOCIOLOGIA Y POLITICA AGRARIA ECONOMIA FINANCIERA Y CONTABILIDAD |
| Resumo: | [EN] Sustainability assurance has increased in the last decade because of the need to gain credibility. The aim of this paper is to develop an exploratory analysis about sustainability assurance in the agri-food industry. Given the lack of previous studies that focus in a specific sector, we consider that this is an interesting research gap. Thus, we aim to identify whether adoption of assurance and choice of assuror are associated with the agri-food industry, the country status where the company is located, company size and listing status. Findings indicate that companies from the agri-food industry are less likely than companies from other industries to assure their sustainability reports. On the other hand, we found a positive association between listing status and adoption of assurance, and that company size is associated with choice of assuror. |
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