Research Article
Assessment on Sustainability Report Assurances by Indonesian Companies for the Period in 2006-2018
@INPROCEEDINGS{10.4108/eai.26-9-2020.2302703, author={Felisia Felisia and Sylvia Fettry Elvira Maratno and Paulina Permatasari}, title={Assessment on Sustainability Report Assurances by Indonesian Companies for the Period in 2006-2018 }, proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICETLAWBE}, year={2020}, month={12}, keywords={sustainability reports sustainability assurance}, doi={10.4108/eai.26-9-2020.2302703} }- Felisia Felisia
Sylvia Fettry Elvira Maratno
Paulina Permatasari
Year: 2020
Assessment on Sustainability Report Assurances by Indonesian Companies for the Period in 2006-2018
ICETLAWBE
EAI
DOI: 10.4108/eai.26-9-2020.2302703
Abstract
Sustainability reporting has been requested by many parties, they also wish for credible information, which requires independent assurance. Assurance frameworks and standards play an important part in improving companies’ reports towards being more credible. Assurance frameworks and standards also give directions that can be applied along with the assurance process. This study assesses the third-party assurance practices in Indonesian companies’ sustainability reports from the year of 2006-2018. The result shows that sustainability assurance is still not a priority for most Indonesian companies.
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