Polytechnic University of Valencia Congress, 1st International Conference on Business Management

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CSR assurance in sensitive sectors - a worldwide analysis of financial services industry
Elies Seguí-Mas, Fernando Polo-Garrido, Helena Maria Bollas-Araya, Jose Manuel Vela-Bargues

Last modified: 26-08-2015

Abstract


Corporate Social Responsibility (CSR) reporting and assurance has achieved a great relevance, and the financial services industry is a CSR-sensitive sector, which needs to increase user confidence in the credibility of their reported activities. Our aim is to analyse assurance practices in this sector. Thus, we study what factors are associated with the adoption of assurance and choice of assuror, and whether the type of assurance provider affects characteristics of assurance. The findings indicate that the financial services industry leads the adoption of assurance, which is associated with the country and listing status, and different characteristics by type of provider.

DOI: http://dx.doi.org/10.4995/ICBM.2015.1351


Keywords


Sustainability; assurance; assuror; financial services industry

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