Staff View: The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country

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...

Full description

Saved in:

Bibliographic Details
Main Authors:	Lau, Chee Kwong, Gan, Ker Sing, Christine
Format:	Article
Language:	English
Published:	INTI International University 2018
Subjects:	H Social Sciences (General) HF5601 Accounting HN Social history and conditions. Social problems. Social reform
Online Access:	http://eprints.intimal.edu.my/1487/1/v1_2018_30.pdf http://eprints.intimal.edu.my/1487/ http://intijournal.intimal.edu.my/intijournal.htm
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-inti-eprints.1487
record_format	eprints
spelling	my-inti-eprints.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
institution	INTI International University
building	INTI Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	INTI International University
content_source	INTI Institutional Repository
url_provider	http://eprints.intimal.edu.my
language	English
topic	H Social Sciences (General) HF5601 Accounting HN Social history and conditions. Social problems. Social reform
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
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.
format	Article
author	Lau, Chee Kwong Gan, Ker Sing, Christine
author_facet	Lau, Chee Kwong Gan, Ker Sing, Christine
author_sort	Lau, Chee Kwong
title	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_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_sort	assurance services of sustainability reporting: preliminary evidence from a developing country
publisher	INTI International University
publishDate	2018
url	http://eprints.intimal.edu.my/1487/1/v1_2018_30.pdf http://eprints.intimal.edu.my/1487/ http://intijournal.intimal.edu.my/intijournal.htm
_version_	1701166974055219200
score	13.223943

The Assurance Services of Sustainability Reporting: Preliminary Evidence from a Developing Country

Similar Items