THE ROLE OF AUDITORS IN VERIFIING SUSTAINABILITY REPORTS IN INDONESIAN COMPANIES

Abstract

Sustainability reports have become a requirement for companies to publish reports at the end of each year with the aim that companies can find out about operational activities carried out not only to focus on making profits but also to be used as a reference and obligation to be responsible for the influence given to the environment and society through the activities it generates. Sustainability reports need to be examined or evaluated by an auditor before being published to find out whether the efforts and programs implemented by the company are appropriate and can have good or bad impacts from an economic, environmental and social perspective. Auditors can provide further verification after evaluating a company's sustainability report and the company can take this verification as material in making better programs in the future. however, this day the demands on companies to publish sustainability reports have not been fully implemented even though regulations have stipulated that companies must publish sustainability reports every year. With this, the author wants to analyze the reasons why some companies have not published sustainability reports, to the sanctions that can be obtained if the company does not publish a sustainability report. The technique used to collect data sources with qualitative methods and secondary data. to the sanctions that can be obtained if the company does not publish a sustainability report. The technique used to collect data sources with qualitative methods and secondary data. to the sanctions that can be obtained if the company does not publish a sustainability report. The technique used to collect data sources with qualitative methods and secondary data.