Assurance of (non-financial) sustainability information in Latin America: a descriptive and analytical approach
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9739Keywords:
AA1000, accounting and sustainability, assurance, GRI, ISAE 3000, SDGAbstract
The preparation and disclosure of (non-financial) sustainability information has been expanding throughout the world, and Latin America is no exception. The increase in the number of companies that disclose such reports has also raised questions about the credibility and reliability of the information reported. In this context, the assurance of non-financial information emerges. We have little evidence of the level and characteristics of sustainability reporting assurance in the region. This work seeks to descriptively characterize the evolution and context of non-financial information assurance in Latin America during the 2016-2019 period. For this, a descriptive work was carried out, which allows knowing the context, the evolution, and the characteristics of the assurance of the sustainability reports of 118 companies that are part of the main marketability indices of the stock exchanges of Argentina, Brazil, Chile, Colombia, Mexico, and Peru. Our results allow us to show the trends in the assurance of these reports in the region, as well as to identify the sectors, providers of the engagement, assurance levels, among other characteristics of said process.
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