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

This global 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 latest update, The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis, offers the first benchmark of progress relative to the original data. A follow-up study with 2021 information will be published later this year.


Additional Resources


Download Using ISAE 3000 (Revised) in Sustainability Assurance Engagements


Related Resources

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