SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY
ABSTRACT 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. Para...
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| Veröffentlicht in: | Annals of public and cooperative economics 2015-06, Vol.86 (2), p.363-383 |
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| container_title | Annals of public and cooperative economics |
| container_volume | 86 |
| creator | SEGUÍ-MAS, Elies BOLLAS-ARAYA, Helena-María POLO-GARRIDO, Fernando |
| description | ABSTRACT
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. |
| doi_str_mv | 10.1111/apce.12073 |
| format | Article |
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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.</description><identifier>ISSN: 1370-4788</identifier><identifier>EISSN: 1467-8292</identifier><identifier>DOI: 10.1111/apce.12073</identifier><language>eng</language><publisher>Oxford: Blackwell Publishing Ltd</publisher><subject>2001-2013 ; Content analysis ; Cooperatives ; Economic theory ; Studies ; Sustainability</subject><ispartof>Annals of public and cooperative economics, 2015-06, Vol.86 (2), p.363-383</ispartof><rights>2015 The Authors Annals of Public and Cooperative Economics © 2015 CIRIEC</rights><rights>Journal compilation © 2015 CIRIEC</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c4293-93d6c13b68aa6aae7c776074ff4c900a9a853aef109118fa92728f9e660c19d03</citedby><cites>FETCH-LOGICAL-c4293-93d6c13b68aa6aae7c776074ff4c900a9a853aef109118fa92728f9e660c19d03</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://onlinelibrary.wiley.com/doi/pdf/10.1111%2Fapce.12073$$EPDF$$P50$$Gwiley$$H</linktopdf><linktohtml>$$Uhttps://onlinelibrary.wiley.com/doi/full/10.1111%2Fapce.12073$$EHTML$$P50$$Gwiley$$H</linktohtml><link.rule.ids>314,780,784,1416,27923,27924,45573,45574</link.rule.ids></links><search><creatorcontrib>SEGUÍ-MAS, Elies</creatorcontrib><creatorcontrib>BOLLAS-ARAYA, Helena-María</creatorcontrib><creatorcontrib>POLO-GARRIDO, Fernando</creatorcontrib><title>SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY</title><title>Annals of public and cooperative economics</title><addtitle>Annals of Public and Cooperative Economics</addtitle><description>ABSTRACT
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.</description><subject>2001-2013</subject><subject>Content analysis</subject><subject>Cooperatives</subject><subject>Economic theory</subject><subject>Studies</subject><subject>Sustainability</subject><issn>1370-4788</issn><issn>1467-8292</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2015</creationdate><recordtype>article</recordtype><recordid>eNp9kE9v0zAchi0EEqPswhfAEheElGHHif9w89KstYiSrkk7xsUymSNly5oSr4J9e5yF7bDDLEu29T6_R9YLwAeMTrBfX82-tic4RIy8Akc4oizgoQhf-zthKIgY52_BO-euEcLMv45AV27KSqpcnqpMVZdQluVmLfMkhUUOq2UKT9VikZYVTIpila5lpbZpCYuzh-yiWGfzb1DmfsvsslSPiVpDOS9WlSrGaA7PN3K0vwdvGtM5e_z_nIHNWVolyyArFiqRWVBHoSCBIFe0xuQX5cZQYyyrGaOIRU0T1QIhIwyPibENRgJj3hgRspA3wlKKaiyuEJmBz5N3P_S_D9bd6dvW1bbrzM72B6cxi0nEaMyJRz89Q6_7w7Dzv_MUIZSEsRiFXyaqHnrnBtvo_dDemuFeY6TH4vVYvH4o3sMfJ9jW_a51TygnQlDMPDIDeCL-tJ29f8Gl5SpJH63BNNO6O_v3acYMN5oywmJ9kS_0j-_L6uc22uqc_APHgZRB</recordid><startdate>201506</startdate><enddate>201506</enddate><creator>SEGUÍ-MAS, Elies</creator><creator>BOLLAS-ARAYA, Helena-María</creator><creator>POLO-GARRIDO, Fernando</creator><general>Blackwell Publishing Ltd</general><general>Wiley-Blackwell</general><scope>BSCLL</scope><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope><scope>7ST</scope><scope>7U6</scope><scope>C1K</scope></search><sort><creationdate>201506</creationdate><title>SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY</title><author>SEGUÍ-MAS, Elies ; BOLLAS-ARAYA, Helena-María ; POLO-GARRIDO, Fernando</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c4293-93d6c13b68aa6aae7c776074ff4c900a9a853aef109118fa92728f9e660c19d03</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2015</creationdate><topic>2001-2013</topic><topic>Content analysis</topic><topic>Cooperatives</topic><topic>Economic theory</topic><topic>Studies</topic><topic>Sustainability</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>SEGUÍ-MAS, Elies</creatorcontrib><creatorcontrib>BOLLAS-ARAYA, Helena-María</creatorcontrib><creatorcontrib>POLO-GARRIDO, Fernando</creatorcontrib><collection>Istex</collection><collection>ECONIS</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><collection>Environment Abstracts</collection><collection>Sustainability Science Abstracts</collection><collection>Environmental Sciences and Pollution Management</collection><jtitle>Annals of public and cooperative economics</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>SEGUÍ-MAS, Elies</au><au>BOLLAS-ARAYA, Helena-María</au><au>POLO-GARRIDO, Fernando</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY</atitle><jtitle>Annals of public and cooperative economics</jtitle><addtitle>Annals of Public and Cooperative Economics</addtitle><date>2015-06</date><risdate>2015</risdate><volume>86</volume><issue>2</issue><spage>363</spage><epage>383</epage><pages>363-383</pages><issn>1370-4788</issn><eissn>1467-8292</eissn><abstract>ABSTRACT
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.</abstract><cop>Oxford</cop><pub>Blackwell Publishing Ltd</pub><doi>10.1111/apce.12073</doi><tpages>21</tpages></addata></record> |
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| ispartof | Annals of public and cooperative economics, 2015-06, Vol.86 (2), p.363-383 |
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| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete |
| subjects | 2001-2013 Content analysis Cooperatives Economic theory Studies Sustainability |
| title | SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY |
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