The necessity of preparing and assuring sustainability reports: The views of insurance industry experts and auditors

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RAHMANI ALI; Mahmoudkhani Mahnaz

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Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2022 | Volume:2 | Issue:5 Page(s): 128-156

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Information Journal Paper

Title

The necessity of preparing and assuring sustainability reports: The views of insurance industry experts and auditors

Author(s)

RAHMANI ALI | Mahmoudkhani Mahnaz | Issue Writer Certificate

Keywords

Sustainability Reporting

Assurance

Auditing

Social Responsibility

Insurance Industry

Abstract

The process of preparing and assuring sustainability reports is increasing worldwide. The establishment of the International Sustainability Standards Board by the International Financial Reporting Standards Foundation and the establishment of the Sustainability Department in the Auditing Organization and the publication of its integrated report in 2020 promises a change in the field of Sustainability Reporting at the international and national levels. Insurance companies do not prepare sustainability or integrated reports in Iran. Leading international companies that have worked with Iran in the field of reinsurance in the past are preparing sustainability reports and these reports are assured by a third party. Therefore, the main purpose of this study is to investigate the views of Insurance Industry experts and auditors about the need to prepare and assure sustainability reports. Semi-structured interviews were used to examine the views of Iranian Insurance Industry experts on the components of Sustainability Reporting, Insurance Industry stakeholders, sustainability reports, and its Assurance. The statistical population of this study was Iranian Insurance Industry experts and auditors. At first, some interviewees were selected by the purposive sampling method, and then other participants were interviewed using snowball sampling. 39 were present in the research sample. Findings showed that insurance companies consider a wide range of stakeholders as the target of their sustainability reports. Findings indicate that there are different views and approaches regarding the mandatory and optional sustainability reports, the period of Sustainability Reporting, the unit that prepares sustainability reports, and its Assurance. Interviewees emphasized the importance and necessity of providing and assuring Sustainability Reporting. The results of this study can be used by the Auditing Organization, Iranian Association of Certified Public Accountants, the Central Insurance of the Islamic Republic of Iran, and domestic insurance companies in adopting the necessary policies in the field of Sustainability Reporting and its Assurance.

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APA: Copy

RAHMANI, ALI, & Mahmoudkhani, Mahnaz. (2022). The necessity of preparing and assuring sustainability reports: The views of insurance industry experts and auditors. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 2(5 ), 128-156. SID. https://sid.ir/paper/955486/en

Vancouver: Copy

RAHMANI ALI, Mahmoudkhani Mahnaz. The necessity of preparing and assuring sustainability reports: The views of insurance industry experts and auditors. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2022;2(5 ):128-156. Available from: https://sid.ir/paper/955486/en

IEEE: Copy

ALI RAHMANI, and Mahnaz Mahmoudkhani, “The necessity of preparing and assuring sustainability reports: The views of insurance industry experts and auditors,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 2, no. 5 , pp. 128–156, 2022, [Online]. Available: https://sid.ir/paper/955486/en

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