As the development of non-financial reporting activities in the form of Sustainability Reports gives high pressure from investors, government, social institutions, and other corporate stakeholders on the reporting content that must be verified through an assurance process by an independent party.
Independent assurance of the Corporate Sustainability Report is carried out using international standards such as the Global Reporting Initiative Standard (GRI Standard), AA1000 Accountability Principles (2018) and AA1000 Assurance Standard (2008). It will also refer to other Indonesian and international regulations that are directly related to the report content.
There are several types of assurance provided, such as: