Lau, Chee Kwong and Gan, Ker Sing, Christine (2018) The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country. INTI JOURNAL, 2018 (30). ISSN e2600-7320
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Abstract
In response to the recent introduction of the Business Sustainability Initiatives by the Bursa Malaysia, more listed companies have voluntarily publishing sustainability reports, either stand-alone or integrated with their annual reports. Nevertheless, very little is known about whether these sustainability reports are audited and assured, like their mandatory financial reports, and the assurance practices involved. In this study, we first investigate the availability of assurance statement in sustainability reports issued by the Malaysian publicly listed companies. We then evaluate the content and informativeness of the assurance statements identified. We also ascertain the assurance processes and associated assertions in assurance services rendered on the preparation of the sustainability reports. Though preliminary, our study provides insightful evidence on the assurance practices on sustainability reporting in Malaysia, a developing economy.
| Item Type: | Article |
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| Uncontrolled Keywords: | Sustainability reporting, assurance services, assurance reporting styles |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Faculty of Business, Communications & Law |
| Depositing User: | Unnamed user with email masilah.mansor@newinti.edu.my |
| Date Deposited: | 10 May 2021 05:45 |
| Last Modified: | 10 May 2021 05:45 |
| URI: | http://eprints.intimal.edu.my/id/eprint/1487 |
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