The assurance of sustainability reports and their impact on social media behaviors of corporations

This master's thesis explores the topic of assurance of corporate sustainability reports and their impact on corporate social media behaviour. The main objective is to analyse how the assurance of these reports affects companies' communication strategies and social interactions, as well as public perception and engagement with stakeholders. The research was conducted through an empirical analysis of a sample of sustainability reports published by US companies from different industries by the Fortune 200 US. These reports were examined for assurance by independent providers and to assess the quality and accuracy of the information provided. In parallel, an analysis of the companies' own social media activities was conducted, taking into account various performance indicators, such as the number of posts, the level of engagement, the frequency of interactions with users and the tone of communication. The assurance of sustainability reports represents a strategic tool that can positively influence the dynamics of communication on social media, strengthening the trust and transparency perceived by stakeholders. The research contributes to a deeper understanding of the role of external verification in corporate sustainability management and offers practical insights for companies wishing to improve their communication and engagement strategies through social media.