Assurance on sustainability reports in the agri-food industry

Sustainability assurance has increased in the last decade because of the need to gain credibility. The aim of this paper is to develop an exploratory analysis about sustainability assurance in the agri-food industry. Given the lack of previous studies that focus in a specific sector, we consider that this is an interesting research gap. Thus, we aim to identify whether adoption of assurance and choice of assuror are associated with the agri-food industry, the country status where the company is located, company size and listing status. Findings indicate that companies from the agri-food industry are less likely than companies from other industries to assure their sustainability reports. On the other hand, we found a positive association between listing status and adoption of assurance, and that company size is associated with choice of assuror.


Issue Date:
2015
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/249660
Published in:
Revista Española de Estudios Agrosociales y Pesqueros, Number 242
Page range:
135-160
JEL Codes:
M14; M42; Q13




 Record created 2017-04-01, last modified 2017-08-29

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