This 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.
For the fourth consecutive year, our State of Play analysis indicates that while the frequency of reporting ESG information is very high and the incidence of assurance is on an upward trend, there continues to be a meaningful difference between reporting and assurance rates.
The Fast Future With IFAC is a conversational podcast series about small- and medium-sized practices (SMPs) adapting to the rapidly changing global economy.
Episode 10 features excerpts from a presentation to IFAC's SMP Advisory Group by Mark de Lat, Partner at Eshuis Accountants & Advisors, on topics related to sustainability.
Click below or visit IFAC's iTunes podcast channel to listen to this episode.
A Literature Review of Competencies, Educational Strategies, and Challenges for Sustainability Reporting and Assurance
Recent years have seen a significant shift in demand for relevant sustainability-related disclosure, reporting, and assurance and the accountancy profession is working to prepare current and future professionals to meet these stakeholder demands. The literature review identifies the new and existing competencies required of professional accountants to provide these services; educational strategies to develop them; and the challenges the accountancy education community will face.
