This research aims to identify environmental performance, role of external assurance in sustainability reports, financial access, the quality of sustainability report disclosure and external assurance of a company. The samples are Indonesia non-financial public companies which are listed in the Performance Rating Assessment Program on Environment Management (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) from 2014 to 2019. Using descriptive analysis, this research finds a fairly good environmental performance and an adequate performance of environmental management efforts as required from the observed sample. It also indicates that more than 78% of companies during the year of observation tend to not disclose separate sustainability reports. In addition, the lack of urgency in disclosing separate sustainability reports also reflected on the companies tendency of not using external assurance during the reporting process. This research also showed that financial access of the observed companies has various values with a fairly high value of standard deviation. Furthermore, this research suggests an analysis of the influence and correlation between variables used in this research as potential future studies.

Economic growth in Indonesia is growing rapidly, this further exacerbates the current environmental conditions which are characterized by high levels of pollution, greenhouse gas effects, global warming and the threat of ecosystem extinction. The emergence of various environmental problems that occur today are caused by various sectors, one of which is the industrial sector. As the largest contributor to GDP in Indonesia, the industrial sector which is an IDX listing company has an obligation to have a sustainability report where this report describes economic, social and environmental activities. This sustainability report can provide information symmetry that can be considered by third parties, both financial institutions and investors. This sustainability report must have external quality and assurance so that it is not just a disclosure but can be a reliable sustainability report. Therefore, this study has an aim to analyze the relationship between the sustainability reports quality, the external assurance quality, usage of external assurance, environmental performance and financial access. The sample population are non-financial sector companies listed on the Indonesia Stock Exchange and PROPER during the 2014-2019 period. The analytical method used is panel data regression analysis using STATA.The result of this study found a significant strongly relationship between environmental performance and the quality of sustainability report disclosures on the company's financial access. In contrast, there is an insignificant effect between the quality of external assurance sustainability report disclosure on the financial access of the main sector and manufacturing companies.