Sustainability reporting and assurance in Portugal

Gomes, Sónia Ferreira; Eugénio, Teresa; Branco, Manuel Castelo

doi:10.1108/cg-07-2013-0097

Cited by 39 publications

(35 citation statements)

References 43 publications

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“…Perego and Kolk (2012) analysed assurance practices among the G250 firms, and pointed out that most of assurance providers used the ISAE 3000 in combination with other standards. Ferreira Gomes et al (2015) studied assurance among Portuguese companies and revealed that the dominant standard used was the ISAE 3000. Gürtürk and Hahn (2016) analysed the assurance statements in the sustainability reports issued by UK FTSE 100 companies, and German DAX and MDAX companies.…”

Section: Literature Reviewmentioning

confidence: 99%

Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

Seguí‐Mas

Bollas-Araya

Garrido

2018

Administrative Sciences

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Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholders. In this sense, the corporate governance report has become one of the leading mechanisms of business reporting to attend the growing need for reliable information by users. External and independent assurance of corporate governance reports is a tool to reduce potential risk derived from malpractices. However, within the Spanish context, there is a few number of listed companies who assure their corporate governance reports, and some of them have been shaken by corporate malpractices and financial scandals. This work tries to offer a critical appraisal of current corporate governance of assurance statements in Spain, developing a research strategy based on the case-study. Thus, by analysing assurance on corporate governance reports in three Spanish listed companies, we identify strengths and weaknesses of an unusual assurance process. Obviously, because of the recent scandals occurred in the analysed companies, we raise a particular concern about the potential managerial capture of this activity. Without real changes in governance mechanisms, the corporate governance assurance could amount to little more than a public relations activity.

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Section: Literature Reviewmentioning

confidence: 99%

Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

Seguí‐Mas

Bollas-Araya

Garrido

2018

Administrative Sciences

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“…The scope of assurance in all the cases has been varying between the entire report and some specified sections. This shows a lack of consistency in doing so and therefore the level of assurance has also been fluctuating from reasonable/high and limited/moderate (Branco, Delgado, Ferreira Gomes, & Cristina Pereira Eugénio, ; Gomes, Eugénio, & Branco, ; Marx & van Dyk, ; Sawani, Mohamed Zain, & Darus, ). In all the cases, companies have complied with Assurance Standard ISAE 3000 from the beginning of their reporting journey but have only recently shifted to Assurance Standard AA 1000 AS.…”

Section: Evolutionary Patterns and Profiling Of The Selected Casesmentioning

confidence: 99%

Sustainability reporting practices in India: A study of selected conglomerates

Poddar¹,

Narula

2018

Strategic Change

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The evolutionary trends exhibit journey of companies toward sustainability of the major conglomerates, offering a learning for other smaller companies. This article investigates the sustainability reporting practices of selected Indian conglomerates based on the Global Reporting Initiatives (GRI) guidelines. The cases have been selected on the basis of data on market capitalization (based on Bombay Stock Exchange database) and number of reporting years (based on GRI Disclosure database). The study reveals characteristics and trends of reporting practices and also traces the path of sustainability journey in terms of evolution and advancement. A comparison of reporting on economic, environmental, and social indicators has been made and the results of the cases have also been also presented in a cumulative manner. The study opens new vistas for further researchers in understanding the process of sustainability reporting in India and is also helpful for practitioners foraying into writing sustainability reports.to sustainability in the Indian context and Global Reporting Initiative (GRI). Section 3 highlights the objectives and methodology of the study. Section 4 presents the evolutionary patterns and profiling of the companies followed by analysis of the indicators in section 5.Section 6 provides conclusions drawn out the study. Finally, the article ends with the discussion regarding the limitations and outline areas for future studies in section 7.

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“…Of all the standards that are available, the GRI guidelines are the most influential guidelines adopted by various organisations in preparing SR (Gomes et al, 2015), aiming to establish a generally accepted framework (Bebbington et al, 2014). The GRI guidelines target on the TBL by analysing information that is applicable and material to organisations for stakeholder's interest (GRI, 2013).…”

Section: Gri Guidelinesmentioning

confidence: 99%

“…The GRI guidelines target on the TBL by analysing information that is applicable and material to organisations for stakeholder's interest (GRI, 2013). The analysis finds that 78 percent of the best 100 organizations within 41 nations and 82 percent of the highest ranking within 250 organizations from the Global Fortune 500 use these guidelines (Gomes et al, 2015). GRI was established in 1997 and have been formally published since 2000 by the Coalition for Environmentally Responsible Economies (CERES) and the United Nations Environmental Programme (UNEP) (Isaksson and Steimle, 2009).…”

Section: Gri Guidelinesmentioning

confidence: 99%

Integration Level of Social Environmental Disclosure (SED) Between The Global Reporting Initiative(GRI)- Sustainability Reporting and The International Integrated Reporting Council (IIRC) Reporting Among European Companies

Yusof

Aris²,

Zaidi³

2018

URAF

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This critical approach study examines the social and environmental disclosure (SED) between Sustainability Reporting (SR) and Integrated Reporting (IR) among European companies. The research question is to examine the integration level of SED within SR and IR. Applying the critical text analysis method, the GRI G3 guidelines were used to examine a sample of ten European companies. The reports for the selected companies must incorporate fully applied IR without producing any more SR in order to analyse the validity of the data. This study has discovered that there is less integration of SED in IR than SR. It is apparent that the IR approach is more towards the primary groups (investors) rather than other stakeholders, society and the environment as a whole. Hence, IR is only a mirror of sustainability for business strategy. Therefore, IR needs to engage reports with other stakeholders to sustain long-term growth.

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Sustainability reporting and assurance in Portugal

Cited by 39 publications

References 43 publications

Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?

Sustainability reporting practices in India: A study of selected conglomerates

Integration Level of Social Environmental Disclosure (SED) Between The Global Reporting Initiative(GRI)- Sustainability Reporting and The International Integrated Reporting Council (IIRC) Reporting Among European Companies

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