Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations

[EN] Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible inform...

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Autores: Helena María Bollas-Araya|||0000-0001-8266-3622, Polo-Garrido, Fernando|||0000-0003-0158-5736, Seguí-Mas, Elies|||0000-0001-6985-4758
Tipo de recurso: artículo
Fecha de publicación:2018
País:España
Institución:Universitat Politècnica de València (UPV)
Repositorio:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
Idioma:inglés
OAI Identifier:oai:riunet.upv.es:10251/121003
Acceso en línea:https://riunet.upv.es/handle/10251/121003
Access Level:acceso abierto
Palabra clave:ECONOMIA FINANCIERA Y CONTABILIDAD
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spelling Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual OrganisationsHelena María Bollas-Araya|||0000-0001-8266-3622Polo-Garrido, Fernando|||0000-0003-0158-5736Seguí-Mas, Elies|||0000-0001-6985-4758ECONOMIA FINANCIERA Y CONTABILIDAD[EN] Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a result, some companies subject their CSR reports to an assurance process. Several studies have analysed CSR reporting and assurance among stock companies, but few authors have developed a non-stock firm perspective. Given the shortage of prior research, we analyse these practices, focusing on cooperative and mutual organisations because, as social enterprises, they have a special link with CSR, and they represent another kind of firm with different transaction costs. By combining statistical and content analysis methods, we aim to identify the determinants that influence the adoption of CSR reporting and assurance, the choice of assuror and the quality of assurance statements. The findings reveal that size is positively but non-linearly related to reporting, while country and sector significantly affect the adoption of reporting and assurance. Assurance statements substantially differ across providers and their quality depends on size, sector and assuror, exhibiting interactions between size and assuror and between sector and assuror.The authors would like to thank the Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) of Saint Mary’s University (Research Grant 2014), for their financial support for this research.Blackwell PublishingCentro de Investigación en Gestión de Empresas (CEGEA)Facultad de Administración y Dirección de EmpresasDepartamento de Economía y Ciencias SocialesEscuela Politécnica Superior de AlcoySaint Mary's University, CanadáRepositorio Institucional de la Universitat Politècnica de València Riunet20182018-01-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://riunet.upv.es/handle/10251/121003reponame:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valénciainstname:Universitat Politècnica de València (UPV)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Reserva de todos los derechoshttp://rightsstatements.org/vocab/InC/1.0/info:eu-repo/semantics/openAccessoai:riunet.upv.es:10251/1210032026-06-13T07:49:27Z
dc.title.none.fl_str_mv Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
title Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
spellingShingle Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
Helena María Bollas-Araya|||0000-0001-8266-3622
ECONOMIA FINANCIERA Y CONTABILIDAD
title_short Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
title_full Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
title_fullStr Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
title_full_unstemmed Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
title_sort Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
dc.creator.none.fl_str_mv Helena María Bollas-Araya|||0000-0001-8266-3622
Polo-Garrido, Fernando|||0000-0003-0158-5736
Seguí-Mas, Elies|||0000-0001-6985-4758
author Helena María Bollas-Araya|||0000-0001-8266-3622
author_facet Helena María Bollas-Araya|||0000-0001-8266-3622
Polo-Garrido, Fernando|||0000-0003-0158-5736
Seguí-Mas, Elies|||0000-0001-6985-4758
author_role author
author2 Polo-Garrido, Fernando|||0000-0003-0158-5736
Seguí-Mas, Elies|||0000-0001-6985-4758
author2_role author
author
dc.contributor.none.fl_str_mv Centro de Investigación en Gestión de Empresas (CEGEA)
Facultad de Administración y Dirección de Empresas
Departamento de Economía y Ciencias Sociales
Escuela Politécnica Superior de Alcoy
Saint Mary's University, Canadá
Repositorio Institucional de la Universitat Politècnica de València Riunet
dc.subject.none.fl_str_mv ECONOMIA FINANCIERA Y CONTABILIDAD
topic ECONOMIA FINANCIERA Y CONTABILIDAD
description [EN] Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a result, some companies subject their CSR reports to an assurance process. Several studies have analysed CSR reporting and assurance among stock companies, but few authors have developed a non-stock firm perspective. Given the shortage of prior research, we analyse these practices, focusing on cooperative and mutual organisations because, as social enterprises, they have a special link with CSR, and they represent another kind of firm with different transaction costs. By combining statistical and content analysis methods, we aim to identify the determinants that influence the adoption of CSR reporting and assurance, the choice of assuror and the quality of assurance statements. The findings reveal that size is positively but non-linearly related to reporting, while country and sector significantly affect the adoption of reporting and assurance. Assurance statements substantially differ across providers and their quality depends on size, sector and assuror, exhibiting interactions between size and assuror and between sector and assuror.
publishDate 2018
dc.date.none.fl_str_mv 2018
2018-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://riunet.upv.es/handle/10251/121003
url https://riunet.upv.es/handle/10251/121003
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Reserva de todos los derechos
http://rightsstatements.org/vocab/InC/1.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Reserva de todos los derechos
http://rightsstatements.org/vocab/InC/1.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Blackwell Publishing
publisher.none.fl_str_mv Blackwell Publishing
dc.source.none.fl_str_mv reponame:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname:Universitat Politècnica de València (UPV)
instname_str Universitat Politècnica de València (UPV)
reponame_str RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
collection RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
repository.name.fl_str_mv
repository.mail.fl_str_mv
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