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

Research Article

Assessment on Sustainability Report Assurances by Indonesian Companies for the Period in 2006-2018

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  • @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
Felisia Felisia1,*, Sylvia Fettry Elvira Maratno1, Paulina Permatasari1
  • 1: Parahyangan Catholic University, Bandung, Indonesia
*Contact email: felisia.liu@unpar.ac.id

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.