EXTERNAL DRIVER DETERMINATION TOWARDS SUSTAINABILITY REPORT INITIATION: BIG FOUR AUDITOR’S PERSPECTIVE

Abstract

Sustainability Report is a report that disclose the business of the company through economic, environment, and social aspects. Awareness comes from the internal factor of publishing sustainability report and external factors have influence over it. Public accounting firm, regulations, competition and industry types are some of the external factor to influence the awareness of sustainability report. By considering the cases occurred and the implementation of sustainability report in developed country, therefore, this research is being conducted to explore the external influence the awareness of sustainability report based on the opinion of the assurance provider. Population of this research is composed of the auditors from big four public accounting firm in Indonesia. Auditor is taken as the sample respondent due to having the closest relationship with many companies. As the result, This research contributes for sustainability report development and may become a consideration the government to take the initiation through regulation in Indonesia.