The Role of Assurance in Reducing Greenwashing in Sustainability Reporting: A Literature Review

Dzul FADHILATI; Muthmainnah  MUTHMAINNAH

doi:10.38142/jogta.v4i3.1752

Authors

Dzul FADHILATI Hasanuddin University, Indonesia
Muthmainnah MUTHMAINNAH Hasanuddin University, Indonesia

DOI:

https://doi.org/10.38142/jogta.v4i3.1752

Keywords:

Sustainability Reporting, Greenwashing, External Assurance, Signaling Theory, Opinion Shopping, Symbolic Assurance

Abstract

Penelitian ini bertujuan untuk memetakan dan mensintesis literatur akademis terkini mengenai peran external assurance (jaminan eksternal) sebagai mekanisme tata kelola utama dalam mendeteksi dan memitigasi praktik greenwashing pada laporan keberlanjutan. Menggunakan metode Tinjauan Literatur (Literature Review) dengan pendekatan kualitatif deskriptif pada studi periode 2018–2025, penelitian ini menganalisis dinamika pelaporan melalui lensa Agency Theory, Legitimacy Theory, dan Signaling Theory. Analisis difokuskan pada motivasi strategis manajemen dan efektivitas verifikasi pihak ketiga. Hasil sintesis mengungkap adanya dualisme peran assurance. Temuan kritis menyoroti risiko assurance yang bersifat kosmetik, di mana mekanisme ini dieksploitasi untuk tujuan legitimasi simbolis (symbolic assurance) atau praktik pencarian opini (opinion shopping) guna menutupi kinerja lingkungan yang buruk. Studi ini menyimpulkan bahwa kemampuan assurance dalam menekan greenwashing sangat bergantung pada tingkat kedalaman verifikasi (reasonable assurance) dan independensi penyedia jasa. Temuan ini mengimplikasikan perlunya standar regulasi yang lebih ketat untuk memastikan assurance tidak hanya menciptakan "ilusi transparansi," melainkan mendorong akuntabilitas lingkungan yang substantif.

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