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.
Questions:
- Which organizations presented the report?
- 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?
- What countries have a relatively high level of sustainability assurance?
Source:
Cohn, M. (2021) Sustainability assurance seen as full of inconsistencies. Accounting Today, June 23 (Retrievable online at https://www.accountingtoday.com/news/sustainability-assurance-seen-as-full-of-inconsistencies?)