Summary
Obtaining evidence and providing an opinion or conclusion on qualitative and quantitative financial disclosures are skills that can be applied to other disclosures, including those relating to matters of sustainability. Organisations now report on a wide range of non-financial matters, including those relating to the environment like carbon footprint and biodiversity, social issues such as human rights and equality and education, and many wider community impacts, and need to obtain assurance on the completeness, accuracy and relevance of these disclosures from competent practitioners. You should now be aware of some of the incoming regulations that will help assurance providers working on sustainability information. You should have an understanding of some of the relevant ethical issues, and the kind of steps assurance providers can take to mitigate such threats.
SUSTAINABILITY ASSURANCE | SUMMARY
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