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Keywords: Assurors
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Journal Articles
Sustainable development goals and assurance of non-financial information reporting in Spain
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 878–898.
Published: 08 March 2022
... types of assurors. Design/methodology/approach The study methods used include logistic regressions, focusing on data for Spanish listed companies in 2017–2018. Findings Analysis shows that companies are more likely to report SDG-related performance when their sustainability report is assured...
