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Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality

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Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality

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dc.contributor.author Seguí Mas, Elíes es_ES
dc.contributor.author Bollas Araya, Helena María es_ES
dc.contributor.author Polo Garrido, Fernando es_ES
dc.date.accessioned 2016-05-18T09:48:30Z
dc.date.available 2016-05-18T09:48:30Z
dc.date.issued 2015-06
dc.identifier.issn 1370-4788
dc.identifier.uri http://hdl.handle.net/10251/64306
dc.description © 2015 The Authors Annals of Public and Cooperative Economics © 2015 CIRIEC es_ES
dc.description.abstract Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce or late SA adoption, and country-level and sector sensibility do not affect SA adoption significantly. Conversely, country-level and sector sensibility influence the choice of the assurance provider. Finally, findings reveal that country-level and industry factors, and also the assurance provider, do affect assurance statements’ quality. es_ES
dc.language Inglés es_ES
dc.publisher Wiley es_ES
dc.relation.ispartof Annals of Public and Cooperative Economics es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject.classification ECONOMIA, SOCIOLOGIA Y POLITICA AGRARIA es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.1111/apce.12073
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 Seguí Mas, E.; Bollas Araya, HM.; Polo Garrido, F. (2015). Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality. Annals of Public and Cooperative Economics. 86(2):363-383. doi:10.1111/apce.12073 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion http://dx.doi.org/10.1111/apce.12073 es_ES
dc.description.upvformatpinicio 363 es_ES
dc.description.upvformatpfin 383 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 86 es_ES
dc.description.issue 2 es_ES
dc.relation.senia 277439 es_ES
dc.identifier.eissn 1467-8292
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