ARCHIVES
VOL. 8, ISSUE 2 (2026)
Sustainability disclosure assurance practices in Indonesia (2019–2025): A systematic literature review
Authors
Aditya Septiani
Abstract
The growing demand for non-financial
transparency has prompted firms not only to publish sustainability reports but
also to enhance their credibility through third-party assurance. This
systematic literature review (SLR) maps the development of sustainability
disclosure assurance research in the Indonesian context from 2010 to 2025.
Following a PRISMA-style identification–screening–eligibility framework, a
corpus of peer-reviewed, indexed articles specifically examining the assurance
of sustainability reports issued by companies listed on the Indonesia Stock
Exchange (IDX) was systematically reviewed. Findings are synthesised into four
themes: (1) determinants of assurance adoption decisions; (2) assurance
statement quality and standards compliance; (3) the consequences of assurance
for firm value and credibility; and (4) practitioner perspectives and
institutional challenges. The results indicate that assurance adoption in
Indonesia remains voluntary and comparatively low, driven more consistently by
firm-specific characteristics (profitability, leverage, firm size) than by
formal governance mechanisms, and hampered by the absence of a single national
standard and an immature assuror ecosystem. The review identifies research gaps
and proposes a future research agenda.
Download
Pages:31-35
How to cite this article:
Aditya Septiani "Sustainability disclosure assurance practices in Indonesia (2019–2025): A systematic literature review". International Journal of Finance and Commerce, Vol 8, Issue 2, 2026, Pages 31-35
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.