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According to Accounting Today, a new report posits that sustainability reporting standards, as well as assurance services to verify that reporting, vary widely across jurisdictions and individual practitioners and require better standardization.


  1. Which organizations presented the report?
  2. According to the report, what percentage of companies report some level of sustainability information, and what percentage reporting sustainability information provide some level of assurance on it?
  3. What countries have a relatively high level of sustainability assurance? 


Cohn, M. (2021) Sustainability assurance seen as full of inconsistencies. Accounting Today, June 23 (Retrievable online at