Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?

The objective of this research is to determine the impact that sustainability assurance services have on corporate reputation and stakeholder engagement, delving into differentiating effect certain attributes assurer quality level assurance. After an initial exploratory analysis in which added value service has external business image relationships with stakeholders evidenced, results obtained for a sample 604 multinational corporations period 2011–2017 show existence reputational advantage those companies contracted higher service. On contrary, no direct indirect unless auditor, favours indirectly affects probability company will be included ranking. intrinsic characteristics do not translate active engagement. From theoretical practical point view, evidence contributes knowledge engagement by improving climate trust around company's disclosure.