Why does this matter?
The demand for these assurance services is growing rapidly. This technical briefing provides an in-depth introduction to the new regulatory landscape, to help you prepare to provide these services or to use them to validate your own sustainability reports.
The demand for assurance services is growing rapidly.
96% of the world’s largest 500 companies are expected to prepare sustainability reports in 2024. For these to be meaningful they need to follow commonly accepted standards and be assured by appropriate external independent professionals. IFRS S1 on sustainability disclosures and IFRS S2 on climate related disclosures provide the framework governing sustainability reporting. The new proposed International Standard on Sustainability Assurance (ISSA 5000) provides the guidelines needed for providing an external independent validation of the numbers.
SUSTAINABILITY ASSURANCE | WHY DOES THIS MATTER?
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