Proceedings of European Business Research Conference
Sheraton Roma, Rome, Italy, 5 - 6 September 2013, ISBN: 978-1-922069-29-0
Supporting Factors and Barriers in Sustainability Report
Assurance: The Case of Thailand
Setthasakko Watchaneeporn* and Thungkatikajonkit Pornpiroon**
This study examines supporting factors and barriers in the sustainability
report assurance by conducting in-depth interviews with 4 assurance
providers and 4 client companies regarding the assurance engagement in
Thailand. It is found that coordination between assurance providers and
clients, assurance providers’ knowledge, and clients’ management
sponsorship positively influence the assurance process. The findings also
suggest that assurance providers’ insufficient experience, clients’
unsettled management system, tight period of time in assurance, obscure
Sustainability Report framework, and language barriers negatively affect
the assurance process. In addition, the findings point out that the lower
barriers in assurance process are, the more efficient the assurance
process will become.
Field of Research: Accounting
Key Words: Sustainability Report Assurance, Barriers, Supporting Factors.
*Setthasakko Watchaneeporn, Thammasat Business School, Thammasat University,
Thailand . Email : wsetthasakko@yahoo.com
**Thungkatikajonkit Pornpiroon, Thammasat Business School, Thammasat University,
Thailand . Email: pearando_2628@hotmail.com