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Abstract
Sustainability assurance has increased in the last decade because of the need to gain credibility.
The aim of this paper is to develop an exploratory analysis about sustainability assurance
in the agri-food industry. Given the lack of previous studies that focus in a specific
sector, we consider that this is an interesting research gap. Thus, we aim to identify whether
adoption of assurance and choice of assuror are associated with the agri-food industry, the
country status where the company is located, company size and listing status. Findings indicate
that companies from the agri-food industry are less likely than companies from other
industries to assure their sustainability reports. On the other hand, we found a positive association
between listing status and adoption of assurance, and that company size is associated
with choice of assuror.