Sustainability reporting standards, as well as assurance services to verify that reporting, vary widely across jurisdictions and individual practitioners and require better standardization, according to a new report.
In Europe and other parts of the world, many organizations are required to report on ESG information, and a significant portion of ESG assurance is being performed by an audit firm or an affiliated provider, according to The State of Play in Sustainability Assurance: Benchmarking Global Practice, a...
A recent study by the International Federation of Accountants (IFAC), in partnership with the AICPA and CIMA (representing the Association of International Certified Professional Accountants), has found a lack of standardization in sustainability assurance globally.
Global practices for sustainability reporting and assurance over that information — including the prevalence of assurance, level of assurance and standard and practitioner used — varies widely by jurisdiction, according to a new study from the International Federation of Accountants, the Association...
