@misc{10481/97613,
year = {2024},
month = {11},
url = {https://hdl.handle.net/10481/97613},
abstract = {This research enhances the reliability of sustainability reports in Colombia’s mining–
hydrocarbons, construction, and manufacturing sectors. Amid growing demands for corporate
transparency, this study evaluates assurance practices and proposes a model for measuring sustainability
report reliability. Using bootstrapping regression, this study provides credible coefficient
estimates without assuming a normal distribution. Key findings show that SDG application, assurance
scope, and auditing firm consistency significantly influence report reliability, affirmed by 95%
confidence intervals. This study’s pragmatic approach suggests best-case and worst-case scenarios
for policymakers and companies to optimize report reliability. Furthermore, the proposed model
paves the way for future research, with the International Standard on Sustainability Assurance (ISSA)
5000 by the International Auditing and Assurance Board (IAASB), potentially acting as a catalyst for
mandatory sustainability reporting in Latin America. This proposed standard promises to enhance
sustainability assurance practices. This research contributes to academic discourse on sustainability
assurance and guides improvements in corporate reporting transparency and accountability. Future
research should expand this model to other sectors and regions, validating its applicability and
exploring broader temporal scopes to strengthen its empirical foundations.},
publisher = {MDPI},
keywords = {sustainability report},
keywords = {audit},
keywords = {internal assurance},
title = {Assurance Practices in Colombia’s Non-Financial Sectors: Enhancing Sustainability Report Reliability},
doi = {10.3390/su162310371},
author = {Hoyos Giraldo, Fanery Andrea and Baeza Muñoz, María De Los Ángeles and Delgado Martínez, Edinson},
}