What level of assurance is appropriate for our sustainability disclosures? Are our governance structures, processes and internal controls robust enough to support mandatory sustainability reporting and assurance?
As companies around the world make commitments or statements related to climate principles and sustainability, there is increasing demand from consumers, investors, regulators, and the greater public for transparency, reliability and balance in these disclosures.
As companies adjust to these new reporting requirements, it is expected that there will be an initial increase in modified conclusions being issued by assurers when they report on a company’s data
Boards play a pivotal role in sustainability reporting and assurance. Their oversight and strategic direction help ensure that the company’s sustainability initiatives align with long-term goals and meet regulatory and stakeholder expectations
