Article Per Year (5 Year)
p-Index From 2021 - 2026
1.006
P-Index
This Author published in this journals
All Journal Jurnal Abdi Insani Seminar Nasional Pengabdian Kepada Masyarakat Amkop Management Accounting Review (AMAR) Journal of Social Science and Business Studies Advances in Management & Financial Reporting Vifada Management and Social Sciences
Dahlan, Lukman
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Advances in Management

 1 
The Dialectic of Sustainability Assurance and Greenwashing: The Illusion of Transparency? Alkam, Rahayu; Dahlan, Lukman; Akbar, Wina Ayudia
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.618

Abstract

Purpose: This study aims to examine the relationship between sustainability assurance and greenwashing practices, as well as to identify the extent to which assurance can strengthen accountability or instead become a means of symbolic legitimization that creates an illusion of transparency in sustainability reports. Research Method: This study employs a narrative review approach, compiling literature from various international and national journals relevant to the topics of sustainability reporting, assurance, and greenwashing. The selected literature is analyzed thematically through a process of categorization, interpretation, and synthesis to construct a comprehensive narrative. Results and Discussion: The results of the study show that although sustainability assurance has the potential to increase the credibility of sustainability reports, this practice is also vulnerable to being exploited by companies as an image-building strategy that glosses over greenwashing practices. Superficial or formalistic assurance often does not reflect operational realities, thereby causing distrust among stakeholders. Implications: This study emphasizes the need for assurance standards that are more rigorous, transparent, and adaptable to the local context. From a practical standpoint, the results of this study serve as a reflection for regulators, auditors, and companies to make assurance not just a symbol, but a real instrument in strengthening accountability.
Co-Authors Akbar, Wina Ayudia Bahri, Nur Alim Dunakhir, Samirah Effendi, Soelchan Arief Farhan Dwinanda Hanisyahputra Hidayatullah, Andi Muhammad Syukur Mukhammad Idrus Nurafni Oktaviyah Rahayu Alkam Ramadhani, Febrina Nur Zaimar , Fina Ruzika Zaimar, Fina Ruzika