... models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable. Findings An analysis of data on 261 European firms from...

...Francisco José López-Arceiz; Cristina del Río; Ana Bellostas Purpose This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics, sustainability strategies and performance...