Sustainability reporting quality through assurance service provider assurance: empirical evidence in Vietnam

Tóm tắt

This article explores sustainability reporting evolution and sustainability reporting quality through assurance service provider assurance using the Global Reporting Initiative (GRI) as a framework. The study uses secondary data research method to assess the quality of sustainability reports through assurance from an assurance service provider, through collecting secondary data on 120 listed companies publishes sustainability report in 2020 in Vietnam. In general, companies are guaranteed to benefit from assurance of assurance service providers, thereby developing a internal efficiency reporting system and increase the reliability of published data. The assurance dynamics are based on proactive approaches from leading companies, awareness of corporate interests and increased pressure from stakeholders. The research results of the article have emphasized the need to strengthen the assurance of the assurance service provider in order to increase the reliability of the corporate sustainability reports.