Sustainability reporting and assurance in Portugal

  title={Sustainability reporting and assurance in Portugal},
  author={S{\'o}nia Ferreira Gomes and Teresa Cristina Pereira Eug{\'e}nio and Manuel Castelo Branco},
Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting… CONTINUE READING