UDTR — Radar mondial des droits de la Nature

Determinants of sustainability information assurance and assurance providers in Latin America: does the board of directors count?

Identification

Clé publique

radar:r-bbb38bb759747c4cac31f1e4640c1198

Auteurs

Yuli Marcela Suárez Rico · Mauricio Gómez Villegas · Luis Fernando Valenzuela Jiménez

Année déclarée

2026

Langue déclarée

en

Type source

article

Première détection

2026-11-14T02:47:59.997119+00:00

Dernière observation des métadonnées

2026-11-14T02:47:59.997119+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Universidad Nacional de Colombia

Pays d’affiliation déclarés

CO

Résumé documentaire — langue originale

Purpose This paper has two primary objectives. First, it seeks to examine the relationship between corporate governance factors and the assurance of sustainability information among publicly listed companies in Latin America from 2016 to 2019. Second, it aims to provide empirical evidence on corporate governance factors that impact the selection of sustainability assurance service providers. Design/methodology/approach This study used a balanced panel of 120 publicly listed companies in Latin America, drawing on data from sustainability reports, assurance reports and their corporate governance characteristics. Logistic regressions were applied to evaluate the relationships among the variables studied. A likelihood ratio (LR) test with pρ = 0 was used to determine the appropriate type of regression, and a Hausman test was conducted to select the regression model for panel data analysis. Findings The findings indicate that the presence of women on the board of directors and the existence of a sustainability committee have a positive and significant relationship with the decision to assure a sustainability report. Conversely, CEO duality negatively influences this decision. Regarding the choice of an assurance provider, the results show that both the presence of a sustainability committee and CEO duality negatively impact the selection of an accounting provider − specifically, a Big Four firm − to assure a sustainability report. Originality/value This study focuses on the Latin American context, a region that is under-researched in the field of sustainability assurance despite its importance in terms of biodiversity, contributions to achieving the Sustainable Development Goals and high socio-environmental conflict. By incorporating corporate governance aspects specific to this region, the study provides an analytical framework that can deepen the understanding of sustainability assurance in emerging economies. Furthermore, unlike prior studies that treat CEO duality merely as a control variable, this research frames it as a central explanatory factor, justified by the distinct corporate governance structures in the region, characterized by high ownership concentration and the dominance of family firms by updating empirical evidence on the evolution of assurance practices in Latin America, this work makes a significant contribution to the existing sustainability literature.

Identifiants

OPENALEX

https://openalex.org/W7130508470

DOI

10.1108/medar-01-2025-2799

Repères documentaires

Famille documentaire

article

Types déclarés par les sources

article

Éditeurs

Emerald Publishing Limited

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1

• Document · https://doi.org/10.1108/medar-01-2025-2799

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.