Sustainability Reporting - An External Audit Perspective

In recent years, accountants in the external auditing profession have started assuring corporate sustainability reports. But are accountants adequately trained for this challenge, and do extant standards provide sufficient guidance? This presentation outlines current developments in external assurance on sustainability.

Related Resources

• 2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
• IFAC Releases Proposed Guidance on Project and Investment Appraisal for Sustainable Value Creation
• PAIB eNews: May 2013
• Project and Investment Appraisal for Sustainable Value Creation
• Sustainability: Challenges and Opportunities for SMPs and SMEs