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Journal : Gadjah Mada International Journal of Business

 1 
An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America Manurung, Annisa Melissa; Basuki, Hardo
Gadjah Mada International Journal of Business Vol 12, No 1 (2010): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA) U.K. Sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to 2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the reporting. Secondly, there is even stronger evidence that management has the control over the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not management who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting.
Co-Authors A.S. Satyaningtijas Adi Winarto Adi Winarto Agik Suprayogi Ahmad Kamal Nasution Ahmad Subhan Ai Hertati, Ai Akhiruddin Maddu Andhika Yudha Prawira Andi Hiroyuki Angela Mariana Lusiastuti Annisa Dewi, Fitriya Nur Apon Zaenal Mustopa Aprilyana, Lia Ardiansyah Nurdin Benvika Damiana Rita Ekastuti Dayana, Hepy Dewi Ratih Agungpriyono Dewi, Fitriya Nur Annisa Dondin Sajuthi DYAH PERWITASARI -FARAJALLAH Ekowati Handharyani Elok Budi Retnani Entang Iskandar Entang Iskandar Entang Iskandar Entang Iskandar Ernes Andhesfa Etih Sudarnika Fadla, Ilma Nadya Fauzi Abdurrahman Munggaran Femke Den Haas Ferdinandez, Mariana Firdaus, Moh Egy Rahman Fitri, Arni Diana Habib Ilham Maulana Al Adhim Hana Intishar Sawitri Hardo Basuki Harrold Halilintar MR Subu Taopan Hasya, Karin katina HERA MAHESHWARI Hidayaturrahmah Hidayaturrahmah I wayan Teguh Wibawan Ice Lusia Marta IETJE WIENTARSIH Ikramullah, Muh. Chaeril Indra Bachtiar Indra Bachtiar Indriawati, Iin Iqbal Ngabdusani Irawan, Shasmita Irma Herawati Suparto Joko Pamungkas Jusak Nugraha Kanti Rahmi Fauziyah Katrin Roosita koekoeh santoso Krisnayanti, Ni Putu Eka Lina Elfita Lina Elfita Linda Tjhin Lis Rosmanah Loes (ML) Schure Maria Fatima Palupi Maria Fatima Palupi Maria Fatima Palupi Megawati Iskandar Mia Audina, Mia Muhammad Hamdan Ningrum, Emilna Mega Novi Mayasari Noviana, Rachmitasari Novriyandi Hanif Nugroho, Setyo Widi Perdhana, Ika Satya Permanawati Permanawati PERMANAWATI, PERMANAWATI Puji Rianti Putri, Indah Aprianti Rachmitasari Noviana Rahmania Hanim Rahminiwati, Min Randall C. Kyes Rasyida Ulfa Ratna, Lita Tri Ratni Ernita Ratu, Safira Pinaka Pramestika Raymond R. Tjandrawinata Ridzki M.F. Binol Rifqiyah Nur Umami, Rifqiyah Nur Rika Sudranto Rizki Aulia Ansari Rosmanah, Lis Rosyid, Bahaudien Savitri Novelina Sela Septima Mariya Setyo Widi Nugroho Silmi Mariya SILMI MARIYA Silmi Mariya Silvy Thiyana Sony Hartono Wijaya Srihadi Agungpriyono Subu Taopan, Harrold Halilintar MR Suduri, Adam Sukenda Sukenda Sumitro - Tambunan, Anggitha Tatang Mitra Setia Tatik Mufidah Tommy Langgeng Abimanyu Tri Wibawa Uus Saepuloh UUS SAEPULOH Uus Saepuloh Vinka Aftinata Kusumaputri Wartika Rosa Farida Wasmen Manalu WIDANARNI WIDANARNI Wira, Dwi Wahyuda Yuliana Yuliana Yuliana Zaelani, Bella Fatima Dora