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.

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中小型实体的自愿可持续性保证：原产国在欧洲的作用

迄今为止，中小型实体 (SME) 对可持续性信息的保证尚未引起太多研究兴趣。为了纠正这个问题，我们利用从全球报告倡议组织 (GRI) 数据库中提取的欧洲公司样本（来自欧盟、英国和挪威），并探索与特定国家/地区因素相关的披露变量。发现中小企业的保证率较低，而且披露水平有限。鉴证市场由会计师事务所主导，尤其是四大会计师事务所。合法来源被发现是一个高度相关的因素，斯堪的纳维亚国家的可持续性报告保证率最高。在分析的文化变量中，权力距离、男子气概和不确定性回避对保证可持续性信息的决定有重大的负面影响。总体而言，该研究有助于加强对不同原籍国中小企业实践的理解。