COMPARATIVE ANALYSIS OF THE ASSURANCE OF SUSTAINABILITY REPORTS IN ARGENTINA
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Keywords

sustainability report
assurance
GRI
ISAE 3000
RT37
RT35

How to Cite

COMPARATIVE ANALYSIS OF THE ASSURANCE OF SUSTAINABILITY REPORTS IN ARGENTINA . (2022). Cuadernos De Contabilidad, 23, 1-19. https://doi.org/10.11144/Javeriana.cc23.acai
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Abstract

This paper presents a study about the assurance of sustainability reports issued by organizations operating in Argentina. On a sample of 383 reports obtained from the Global Reporting Initiative (GRI) database, the tendency to issue verified reports, the corporate characteristics of the organizations that verify, the profile of the reporting assurer and the standards that were employed in the assurance process were analysed.

Although there is a slightly growing tendency to verify sustainability reports, the amount is still low. Taking into account activity sectors, among the organizations that hire assurance services, the group of "professional services organization" and other non-profit organizations stands out.

The study of assurance reports revealed that audit firms predominate in the provision of the service and that the Certified Public Accountants turn out to be the exclusive signatories of verification reports. At the same time, it is observed that there is uniformity in the use of standards to carry out the assurance of the reports issued, which is positive in terms of quality and usefulness of the information disclosed.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright (c) 2023 Clide Palacios, Carlos Rafael Coppa , Luciano Palazesi , Luciana Inés Ruiz