Purpose: This study examines evidence on the adoption, quality, and consequences of sustainability assurance among Indonesian firms and tests the feasibility of quantitative synthesis.

Methods: A targeted web search of publisher and institutional repository sources was followed by full-text review of accessible articles. Pooling was restricted to the association between audit committee meeting frequency and assurance adoption in two sector-based studies. Logit coefficients were analysed with a random-effects model using restricted maximum likelihood (REML) for heterogeneity and modified Knapp–Hartung (mKH) intervals. One standard error was reconstructed from the reported coefficient and a rounded two-sided p-value.

Results: The conditional pooled estimate was an odds ratio (OR) of 1.068 per additional audit committee meeting per year (95% CI [0.608, 1.879]; p = .376; I² = 56.4%; k = 2).

Conclusion: The available evidence does not yet support a precise pooled estimate. The findings are exploratory and depend on the assumption that the two samples do not overlap and on the validity of the reconstructed uncertainty. This study is not a comprehensive systematic review.