Indonesia sustainability reporting is intended to provide complete information and a thorough review of the performance of companies from the financial, economic, social and environmental aspects, as well as corporate governance. This provides stakeholders with a sound basis for their decision making. Credibility is an important requirement for effective corporate reporting, and this can be attained through a process of assurance from an independent external assuror of adequate competence.
Licensed as an assurance provider by AccountAbility (UK), Moores Rowland Indonesia undertakes assurance engagements with the aim of providing credibility to the company sustainability reports. In implementing its assurance work, Moores Rowland utilizes the following Assurance Standards:
- AA1000 Assurance Standard (2008);
- AA1000 AccountAbility Principles Standard (2008) of Inclusivity, Materiality and Responsiveness;
- International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
Meanwhile, the criteria used are:
- GRI G4 & Sector Disclosures, which are the fourth generation of the GRI Guidelines and released in May 2013, to assess the credibility of information stated in the report;
- AA1000 AccountAbility Principles Standard (2008) to evaluate the implementation of the Inclusivity, Materiality and Responsiveness principles.
The design of the evidence-gathering procedures enables Moores Rowland to obtain a limited level of Indonesia sustainability assurance in order to provide confidence to readers by reducing risks or errors to a very low level, though not to zero.
Moores Rowland has implemented the assurance work for sustainability reports and assessment of implementation of corporate social responsibility (CSR) for a number of large companies engaged in mining, telecommunications and consumer industries.