The Role of Assurance in Sustainability Reports: A Systematic Literature Review
DOI:
https://doi.org/10.38142/jogta.v4i3.1817Keywords:
Sustainability Report, Assurance, ESG, PRISMA, Systematic Literature ReviewAbstract
The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
References
Alomran, A. A., & Alsahali, K. F. (2023). The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence. Sustainability, 15(4), 3492. https://doi.org/10.3390/su15043492
Bisogno, M., Di Carlo, A., Iuliano, G., & Matonti, G. (2025). Assurance of the sustainability report of municipally-owned entities. Public Money & Management, 45(7), 670–678. https://doi.org/10.1080/09540962.2024.2424407
Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M.-C. (2019). Professionalizing the assurance of sustainability reports: the auditors’ perspective. Accounting, Auditing & Accountability Journal, 33(2), 309–334. https://doi.org/10.1108/AAAJ-03-2019-3918
Boiral, O., Heras-Saizarbitoria, I., Brotherton, M.-C., & Bernard, J. (2019). Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. Journal of Business Ethics, 159(4), 1111–1125. https://doi.org/10.1007/s10551-018-3840-3
Channuntapipat, C. (2021). Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification? Business Strategy and the Environment, 30(2), 775–786. https://doi.org/10.1002/bse.2653
Dilla, W., Janvrin, D., Perkins, J., & Raschke, R. (2023). The influence of sustainability assurance report format and level on nonprofessional investors’ judgments. Sustainability Accounting, Management and Policy Journal, 14(6), 1209–1241. https://doi.org/10.1108/SAMPJ-09-2022-0473
Dinarjito, A. (2022). SCL Sebagai Sarana Memanen Kreativitas Siswa di Bidang Akuntansi. Jurnal Pajak Dan Keuangan Negara (PKN), 4(1S), 253–265. https://doi.org/10.31092/jpkn.v4i1S.1912
Dinarjito, A., & Ahmar, N. (2023). Is Green Organizational Identity Related to Sustainability Performance? A Scooping Review. International Journal of Environmental, Sustainability, and Social Science, 4(2), 463–476. https://doi.org/10.38142/ijesss.v4i2.513
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman.
García‐Sánchez, I., Martínez‐Ferrero, J., & Garcia‐Benau, M. (2019). Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments. Corporate Social Responsibility and Environmental Management, 26(1), 29–45. https://doi.org/10.1002/csr.1655
Heykal, M., Prasetya, S., & Harsanti, P. S. (2024). Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Jasa Wisata (Open Trip) CV Tidung Island. Jurnal Ekonomi Manajemen Akuntansi, 30(1), 250-265. https://doi.org/10.59725/ema.v30i1.226
Hoyos Giraldo, F. A., Baeza Muñoz, M. de los Á., & Delgado-Martínez, E. (2024). Assurance Practices in Colombia’s Non-Financial Sectors: Enhancing Sustainability Report Reliability. Sustainability, 16(23), 10371. https://doi.org/10.3390/su162310371
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
KPMG. (2022). Survey of sustainability reporting 2022.
Martínez‐Ferrero, J., García‐Sánchez, I., & Ruiz‐Barbadillo, E. (2018). The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants. Business Strategy and the Environment, 27(8), 1181–1196. https://doi.org/10.1002/bse.2061
Miralles-Quirós, M. M., Miralles-Quirós, J. L., & Daza-Izquierdo, J. (2021). The assurance of sustainability reports and their impact on stock market prices. Cuadernos de Gestión, 21(1), 47–60. https://doi.org/10.5295/cdg.201262mm
Mnif Sellami, Y., Dammak Ben Hlima, N., & Jarboui, A. (2019). An empirical investigation of determinants of sustainability report assurance in France. Journal of Financial Reporting and Accounting, 17(2), 320–342. https://doi.org/10.1108/JFRA-02-2018-0019
Moher, D., Liberati, A., Tetzlaff, J., & Altman, D. G. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLoS Medicine, 6(7), e1000097. https://doi.org/10.1371/journal.pmed.1000097
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. PLOS Medicine, 18(3), e1003583. https://doi.org/10.1371/journal.pmed.1003583
Ruohonen, J., & Kullas, H. (2024). 442The Assurance of Corporate Sustainability Reports and the Renewed Role of Certified Auditors. European Company and Financial Law Review, 21(3–4), 442–471. https://doi.org/10.1515/ecfr-2024-0013
Setiya Yoga, B., & Dinarjito, A. (2021). The Impact of Key Audit Matters Disclosure on Communicative Value of the Auditor’s Report: A Systematic Literature Review. In Jurnal Akuntansi dan Keuangan Indonesia (Vol. 18, Issue 1).
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937–967. https://doi.org/10.2308/accr.2009.84.3.937
Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087. https://doi.org/10.1108/MEDAR-03-2019-0462
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Vander Bauwhede, H., & Van Cauwenberge, P. (2022). Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe. Sustainability, 14(15), 9795. https://doi.org/10.3390/su14159795
Vaz Ogando, N., Ruiz Blanco, S., & Fernandez-Feijoo Souto, B. (2018). El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda. Revista de Contabilidad, 21(1), 48–62. https://doi.org/10.1016/j.rcsar.2017.07.003
Xiao, Y., & Watson, M. (2019). Guidance on Conducting a Systematic Literature Review. Journal of Planning Education and Research, 39(1), 93–112. https://doi.org/10.1177/0739456X17723971
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Agung Dinarjito
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.
