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

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Sustainability assurance in Spanish non-listed companies
Elies Seguí-Mas, Helena Maria Bollas-Araya

Last modified: 26-08-2015


In the last decades, sustainability reporting has experienced a noteworthy proliferation in the international arena. However, there is a lack of accountability and transparency, which have promoted that companies adopt assurance on sustainability reports to gain credibility. Spain is a worldwide leader in sustainability reporting but there is few contributions on Spanish non-listed companies about the determinants that influence the assurance adoption. In this line, we analyse what factors are associated with the adoption of assurance and the choice of assuror. The findings indicate that assurance and assuror are significantly associated with company size and industry.

DOI: http://dx.doi.org/10.4995/ICBM.2015.1352


Sustainability, assurance, assuror, Spain, non-listed companies

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