Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe
研究了欧洲中小企业可持续发展信息鉴证率低的现象，发现法律起源和文化因素（如权力距离、男性气质、不确定性规避）显著影响鉴证决策，对理解不同国家中小企业实践有帮助。
Abstract The assurance of sustainability information by small and medium‐sized entities (SMEs) has not attracted much research interest to date. To rectify this, we draw on a sample of European firms (from the EU, the United Kingdom and Norway) extracted from the Global Reporting Initiative (GRI) database and explore the disclosure variable in relation to country‐specific factors. Assurance rates are found to be low among SMEs, and moreover, the level of disclosure is limited. The assurance market is dominated by accounting firms, above all by the Big Four. Legal origin is found to be a highly relevant factor, with Scandinavian countries presenting the highest percentage rates of sustainability report assurance. Among the cultural variables analysed, power distance, masculinity and uncertainty avoidance have a significant negative impact on the decision to assure sustainability information. Overall, the study serves to enhance understanding of SME practices in different countries of origin.