Determinants of voluntary external assurance on corporate sustainability reports: A comparison between Europe and North America

Simple item page
dc.contributor.advisorBraam, G.J.M.
dc.contributor.authorEkelenburg, Matthijs van
dc.date.issued2016-06-28
dc.description.abstractCompanies increasingly demand voluntary external assurance on corporate sustainability reports (CSR). Evidence is gathered regarding the increase in corporate sustainability reporting disclosure and assurance demand over the years (2009-2014). This paper seeks to understand the emerging voluntary assurance market and therefore, investigates which publicly-listed companies demand assurance and which companies do not demand assurance. The aim of the paper is to explain the assurance variation by examining firm-specific and country-level determinants. The main focus is on environmental and social firm-specific performance. By making use of a sample containing 656 European companies and 179 North American companies, a multilevel panel data logistic regression analysis is executed. The main findings show support for a higher likelihood of CSRA demand if companies: (1) have superior social and environmental performance; (2) are domiciled in stakeholder-oriented countries; and (3) are domiciled in countries with weaker legal enforcement mechanisms. Results are controlled for socially and environmentally sensitive industries. Stakeholders, international standard setters and regulators, and assurance providers can take advantage of the outcomes.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/1684
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleDeterminants of voluntary external assurance on corporate sustainability reports: A comparison between Europe and North Americaen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
16.005 Matthijs van Ekelenburg mathesis.pdf
Size:
1.11 MB
Format:
Adobe Portable Document Format
Download
Collections
Faculteit der Managementwetenschappen