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Purpose: The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach: Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured. Findings: Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected. Research limitations/implications: The sample is small. Originality/value: It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership. © Emerald Group Publishing Limited.

Abstract
Purpose - This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries. Design/methodology/approach - The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size. Findings - Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles. Research limitations/implications - The sample is small. There may be content analysis issues associated with subjectivity in the coding process. Originality/value - It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.