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Title: Voluntary sustainability assurance in small and medium-sized entities: The role of country origin in Europe
Author: Somoza López, Antonio
Keywords: Sostenibilitat (Ciències de la informació)
Petita i mitjana empresa
Companyies d'assegurances
Sustainability (Information science)
Small business
Insurance companies
Issue Date: 2023
Publisher: Wiley
Abstract: The assurance of sustainability information by small and medium-sized entities (SMEs) has not attracted much research interest to date. To rectify this, we draw on a sample of European firms (from the EU, the United Kingdom and Norway) extracted from the Global Reporting Initiative (GRI) database and explore the disclosure variable in relation to country-specific factors. Assurance rates are found to be low among SMEs, and moreover, the level of disclosure is limited. The assurance market is dominated by accounting firms, above all by the Big Four. Legal origin is found to be a highly relevant factor, with Scandinavian countries presenting the highest percentage rates of sustainability report assurance. Among the cultural variables analysed, power distance, masculinity and uncertainty avoidance have a significant negative impact on the decision to assure sustainability information. Overall, the study serves to enhance understanding of SME practices in different countries of origin.
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It is part of: Business Strategy and the Environment, 2023, vol. 32, p. 462-483
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ISSN: 0964-4733
Appears in Collections:Articles publicats en revistes (Empresa)

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