The critical role of the type of external assurer and assurance level in sustainability reporting: Indonesia^s energy and basic material sector companies context Wika Harisa Putri (a*), Bambang Tjahjadi (b), and Ardianto (b)
(a*) Doctoral Program in Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia - Department of Accounting, Janabadra University, Yogyakarta, Indonesia, wika.harisa.putri-2022[at]feb.unair.ac.id
(b) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
Abstract
This study explores the level of assurance and type of assurer/assurance provider in sustainability reporting. The analysis is based on representative companies from the IDX^s energy and basic materials sectors. The usage of sustainability assurance in Indonesian companies is illustrated using the descriptive analysis method. The authors predict using sustainability reporting and assurance as a business strategy will increase stakeholder engagement and boost credibility. This study should be used to implement sustainability assurance rules on the IDX and other emerging markets.
Keywords: sustainability report, external assurer, level of assurance
