SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY

Autor:	Elies Seguí-Mas, Helena María Bollas-Araya, Fernando Polo-Garrido
Rok vydání:	2015
Předmět:	Economics and Econometrics Sociology and Political Science Content analysis media_common.quotation_subject Sustainability Corporate social responsibility Quality (business) Sensibility Business Marketing Affect (psychology) media_common
Zdroj:	Annals of Public and Cooperative Economics. 86:363-383
ISSN:	1370-4788
DOI:	10.1111/apce.12073
Popis:	Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of the top 300 cooperatives worldwide. Paradoxically, our results show scarce or late SA adoption, and country-level and sector sensibility do not affect SA adoption significantly. Conversely, country-level and sector sensibility influence the choice of the assurance provider. Finally, findings reveal that country-level and industry factors, and also the assurance provider, do affect assurance statements’ quality.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::cd47dfd43c5cfa43931ebcccaf093d28 https://doi.org/10.1111/apce.12073 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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