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Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations

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Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations

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dc.contributor.author Bollas-Araya, Helena María es_ES
dc.contributor.author Polo-Garrido, Fernando es_ES
dc.contributor.author Seguí-Mas, Elies es_ES
dc.date.accessioned 2018-09-27T04:29:22Z
dc.date.available 2018-09-27T04:29:22Z
dc.date.issued 2016 es_ES
dc.identifier.issn 1927-9590 es_ES
dc.identifier.uri http://hdl.handle.net/10251/108344
dc.description.abstract [EN] The relevance of sustainability reporting has greatly increased in recent decades, but the need to gain credibility has promoted companies to adopt assurance on sustainability reports. Prior research has analyzed these practices among stock companies. However, very few efforts have been made to develop a non-stock firm perspective. Social enterprises (e.g. cooperatives) have a special link with sustainability. Given the lack of previous studies, we aimed to analyze sustainability reporting and assurance among top cooperative and mutual organizations to find out whether adoption of reporting and assurance, and choice of assuror, were associated with factors country and sector. Our findings indicated that the cooperative and mutual organizations domiciled in stakeholder-orientated countries were more likely to adopt sustainability reporting and assurance, and to choose an accountant as their assurance provider. It seems that adoption of sustainability reporting and choice of assuror is associated with sector, with organizations in more sensitive sectors more likely to issue sustainability reports, and to hire non-accounting providers. es_ES
dc.language Inglés es_ES
dc.publisher Sobey School of Bussines es_ES
dc.relation.ispartof Journal of Co-operative Accounting and Reporting es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Sustainability es_ES
dc.subject CSR es_ES
dc.subject Assurance es_ES
dc.subject Cooperatives es_ES
dc.subject Mutual Enterprises. es_ES
dc.subject.classification ECONOMIA, SOCIOLOGIA Y POLITICA AGRARIA es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations es_ES
dc.type Artículo es_ES
dc.relation.projectID info:eu-repo/grantAgreement/Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University//S7R/ es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Bollas-Araya, HM.; Polo-Garrido, F.; Seguí-Mas, E. (2016). Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations. Journal of Co-operative Accounting and Reporting. 4(1):59-78. http://hdl.handle.net/10251/108344 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion http://www.smu.ca/academics/sobey/cearc-jcar.html es_ES
dc.description.upvformatpinicio 59 es_ES
dc.description.upvformatpfin 78 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 4 es_ES
dc.description.issue 1 es_ES
dc.relation.pasarela S\323940 es_ES
dc.contributor.funder Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University es_ES


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