Assurance on Sustainability Reporting: Evidence from Indonesia

Dina Heriyati

2019

Abstract

Assurance on sustainability reporting has emerged as a new practice and has been used by organization to increase the credibility of its information content. The objective of this exploratory study is to examine the current practice and trend of independent assurance on sustainability reporting in Indonesia. This study specifically analyses content in looking for variations in approach between assurors by applying content analysis to the assurance statements and note the differences where appropriate. 43 assurance statement data in 2014-2018 were collected from GRI Database, CorporateRegister, and company website. This study found that the practice of adopting independent assurance reports in Indonesia is relatively low. This study results also indicate differences in the assurance statement content from different type of assurors. This study identified accountants, consultants and certification bodies as main group of assurance providers. This is the first known study to examine assurance practices from the Indonesia context and provide preliminary insight about sustainability reporting assurance in Indonesia.

Paper Citation

in Harvard Style

Heriyati D. (2019). Assurance on Sustainability Reporting: Evidence from Indonesia. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 79-89. DOI: 10.5220/0009588500002900

in Bibtex Style

@conference{miicema19,
author={Dina Heriyati},
title={Assurance on Sustainability Reporting: Evidence from Indonesia},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={79-89},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009588500002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - Assurance on Sustainability Reporting: Evidence from Indonesia
SN - 978-989-758-582-1
AU - Heriyati D.
PY - 2019
SP - 79
EP - 89
DO - 10.5220/0009588500002900