Main Article Content
The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
AccountAbility. (n.d.). Retrieved October 26, 2022, from https://www.accountability.org/standards/aa1000-stakeholder-engagement-standard/
de Villiers, C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability, and integrated reporting. Critical Perspectives on Accounting, 70, 0–25. https://doi.org/10.1016/j.cpa.2017.05.003
Dewi, A. C., Fitriana, A., & Setiawan, D. (2018). Perkembangan penelitian di bidang pengungkapan di Indonesia: Telaah konseptual. Jurnal Siasat Bisnis, 22(1), 1–19. https://doi.org/10.20885/jsb.vol22.iss1.art1
Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business.
Global Reporting Initiative. (2013). The external Assurance of Sustainability Reporting. GRI.
Global Reporting Initiative. (2020). The GRI Standards : the global standards for sustainability reporting Why do sustainability reporting ? The business case for. https://www.globalreporting.org/standards/media/2458/gri_standards_brochure.pdf
IAASB. (2013). International Standard on Assurance Engagements 3000 (Revised): Assurance Engagements other than Audits or Reviews of Historical Financial Information.
IAPI. (2022). IAPI NEWSLETTER: Media Komunikasi Task Force Extended External Reporting (EER) IAPI. www.iapi.or.id
Kurniawan, P. S. (2018). Analisis Penyusunan dan Pelaksanaan Program Audit Laporan Keberlanjutan Perusahaan (Studi pada Perusahaan dalam Industri Minyak dan Gas di Indonesia). Jurnal ASET (Akuntansi Riset), 10(1), 33–48.
Manetti, G., & Toccofondi, S. (2012). The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics, 107(3), 363–377.
Martinez-Ferrero, J., Garcia-Sanchez, I. ., & Cuadrado-Ballesteros, B. (2013). Effect of Financial Reporting Quality on Sustainability Information Disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45–64.
Ramadani, A. K. (2019). ANALISIS PENGUNGKAPAN LAPORAN KEBERLANJUTAN PT PERUSAHAAN GAS NEGARA (PGN) Tbk TAHUN 2016 DAN 2017 BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI). Universitas Brawijaya.
Tarigan, J., & Semuel, H. (2015). Pengungkapan Sustainability Report dan Kinerja Keuangan. Jurnal Akuntansi Dan Keuangan, 16(2), 88–101. https://doi.org/10.9744/jak.16.2.88-101