An IFAC Content Series
Contributing to the Global Economy
Sustainability Assurance
Interested in learning more?
Read about the global drive for sustainability standards and IFAC's role.
IFAC's Vision for High-Quality Sustainability Assurance
Sustainability-related disclosure is finally taking its rightful place within the corporate reporting ecosystem, through global and jurisdiction-specific initiatives. In order to be trusted, sustainability disclosure must be subject to high-quality, independent, external assurance.
This vision addresses the importance of global standards, regulation that supports decision-useful disclosure, and the value of an interconnected approach to sustainability and financial information reporting and assurance.
The State of Play in Sustainability Assurance
The State of Play in Sustainability Assurance benchmarking study captures and analyzes the extent to which companies are reporting and obtaining assurance over their sustainability disclosures, which assurance standards are being used, and which companies are providing the assurance service. The 2019-2021 Trends & Analysis report marks our third annual benchmarking study of global practice in sustainability disclosure and its assurance.
For the third consecutive year, our analysis indicates that while the frequency of reporting ESG information is very high and the incidence of assurance is on an upward trend, there continues to be a meaningful difference between reporting and assurance rates.
Benchmarking Reports
Additional Resources
Download Using ISAE 3000 (Revised) in Sustainability Assurance Engagements
