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Article
Sustainability Assurance Factors and Determinants in ASIA
Author(s)
Zabihollah Rezaee
Saeid Homayoun
Nick J. Rezaee
Full-Text PDF XML 913 Views
DOI:10.17265/2161-6248/2020.05.002
Affiliation(s)
The University of Memphis, Tennessee, USA
University of Gävle, Gävle, Sweden
California Institute of Technology, California, USA
ABSTRACT
This paper examines the factors and determinants of sustainability
assurance (SA) for a sample of firms in Asia in the period of 2012-2016. We find that the quality and quantity of SA reports have made a steady improvement in recent
years in Asia with a total of 2,196 assurance reports. We
also find that SA factors are associated with both quality and quantity of
sustainability reporting (SR) and assurance obtained from Big 4 and some of the United Nations Sustainable
Development Goals (SDGs) relevant to environmental, social, and governance
(ESG) dimension of sustainability performance. Among Asian countries,
five that are significantly associated with the quantity and quality of SA are
Japan, Singapore, Philippine, South Korea, and Thailand. In addition, five industries that are significantly
associated with the quantity and quality of SA are energy, financial, material,
healthcare, and telecommunication services.
KEYWORDS
Asia, assurance providers, auditor, internal/external auditor, sustainability reporting assurance
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