The State of Play: Sustainability Disclosure & Assurance 2019-2021

The State of Play in Sustainability Assurance 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 2019-2021 Trends & Analysis report marks our third annual benchmarking study of global practice in sustainability disclosure and its assurance.

Sustainability Assurance

Global benchmarking study – State of Play in Sustainability Assurance, Professional Insights

Investor views of sustainability reporting and assurance

Investor views of sustainability reporting and assurance

Sustainability assurance Webinar PPT (002).pdf

The state of play in reporting & assurance of sustainability information: 2019-2020 Data & Analysis - FutureCFO

From Values to Value: The Commensuration of Sustainability Reporting and the Crowding Out of Morality - Koen van Bommel, Andreas Rasche, André Spicer, 2023

The State of Play in Sustainability Assurance

The influence of sustainability assurance report format and level on nonprofessional investors' judgments

PDF) Sustainability assurance practices: A systematic review and future research agenda

The influence of sustainability assurance report format and level on nonprofessional investors' judgments