The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country
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 susta...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
INTI International University
2018
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| Subjects: | |
| Online Access: | http://eprints.intimal.edu.my/1487/ http://eprints.intimal.edu.my/1487/1/v1_2018_30.pdf |
| _version_ | 1848766751298289664 |
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| author | Lau, Chee Kwong Gan, Ker Sing, Christine |
| author_facet | Lau, Chee Kwong Gan, Ker Sing, Christine |
| author_sort | Lau, Chee Kwong |
| building | INTI Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:56:07Z |
| format | Article |
| id | intimal-1487 |
| institution | INTI International University |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:56:07Z |
| publishDate | 2018 |
| publisher | INTI International University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | intimal-14872021-05-10T05:45:49Z http://eprints.intimal.edu.my/1487/ The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country Lau, Chee Kwong Gan, Ker Sing, Christine H Social Sciences (General) HF5601 Accounting HN Social history and conditions. Social problems. Social reform 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. INTI International University 2018 Article PeerReviewed text en http://eprints.intimal.edu.my/1487/1/v1_2018_30.pdf 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 http://intijournal.intimal.edu.my/intijournal.htm |
| spellingShingle | H Social Sciences (General) HF5601 Accounting HN Social history and conditions. Social problems. Social reform Lau, Chee Kwong Gan, Ker Sing, Christine The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title | The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title_full | The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title_fullStr | The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title_full_unstemmed | The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title_short | The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country |
| title_sort | assurance services of sustainability reporting: preliminary evidence from a developing country |
| topic | H Social Sciences (General) HF5601 Accounting HN Social history and conditions. Social problems. Social reform |
| url | http://eprints.intimal.edu.my/1487/ http://eprints.intimal.edu.my/1487/ http://eprints.intimal.edu.my/1487/1/v1_2018_30.pdf |