Sustainability report (Sustainability Assurance) is intended to provide a complete information and thorough review about the performance of companies in the financial, economic, social and environmental aspects, as well as corporate governance to the Stakeholders to be used as the basis for making various decisions. Credibility is an important requirement for an effective corporate reporting . Credibility can be attained through a process of assurance from an external independent assuror with adequate competence.
In implementing an assurance work, Mazars uses standard assurance ISAE3000 "Assurance Engagements other than Audits or Reviews of Historical Financial Information" issued by the IAASB and 'AA1000 Assurance Standards (' AA1000AS) (2008) issued by Accountability, UK.
The criteria used in the work of this Assurance is as follows:
- GRI G3.0/G3.1 and sector supplement, issued by the Global Reporting Initiative (GRI), for assessing the reliability of the information disclosed in the Report
- AA1000 Accountability Principles Standard (2008), for evaluating the implementation of the Principle of Inclusiveness, Materiality, and Responsive.
Mazars in Indonesia has implemented the assurance work for sustainability report and assessment of implementation of Corporate Social Responsibility (CSR) for a number of large companies engaged in mining and telecommunications industries.