Competence: Does the Presence of Consultants from Services Other than Big-4 Improve or Compromise the Assurance of Quality Sustainability Reporting?

Abstract

In the business field, consulting firms in the environmental sustainability service are currently executed by audit firms called the Big Four. Established internationally with membership on each of the continents. which carry out the consultancy of the companies listed on the stock exchange, the work of the orders includes elements of the sustainability indicators, as well as the delivery of the report with the respective opinion, therefore, the objective of the work is to determine the situation current sustainability consulting market and its relationship with sustainability reports based on quality, the applied methodology consisted of collecting data from companies and consulting firms, consistent with the descriptive analytical method.