Sustainability reporting assurance practice in Indonesia: assuror and academician perspective

Putu Sukma Kurniawan and Basuki Basuki

Accounting Research Journal, 2024, vol. 37, issue 5, 481-499

Abstract: Purpose - This study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician perspectives to examine the SRAP discourse in Indonesia. Design/methodology/approach - The research method was qualitative approach by conducting online semi-structured interviews with ten informants, including four from assuror representatives and six from academician representatives. Qualitative data analysis, such as codification process and data triangulation, was used to understand the opinions of each informant and to develop a comprehensive discussion. Findings - This study has identified the issues in the context of SRAP in Indonesia. Several recommendations have been made for the relevant stakeholders to improve the quality of SRAP in the Indonesian context. Practical implications - The results of this study can be used by the stakeholders to improve the quality of SRAP in Indonesia. Social implications - The results of this study can be used by the stakeholders in Indonesia, for example, the authority of the financial services industry, to formulate policies related to SRAP in Indonesia. Originality/value - There are still few previous studies that include an academician’s perspective related to the SRAP and examine SRAP in a developing country context.

Keywords: Assurance process; Practical perspective; Sustainability report; The academician; The assuror; Theoretical perspective (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-05-2023-0132

DOI: 10.1108/ARJ-05-2023-0132

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