Voluntary Assurance of Sustainability Reports: Evidence from Indonesia
Inten Meutia,
Shelly F Kartasari,
Rochmawati Daud
Abstract:Purpose : This study aims to prove the determinants of the adoption of assurance statements in companies in Indonesia. Several companies in Indonesia have included assurance reports in their sustainability reports as a voluntary disclosure. This phenomenon motivates this study, considering that sustainability report assurance is gaining interest among companies, but there is still very little literature discussing this issue, specifically in Indonesia. This research will fill the research gap on sustainability… Show more
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