A Deep Dive into Sustainability Assurance Engagements

This study, part of the State of Play Series, enhances understanding of current market practice for the assurance of environmental, social, and governance (ESG or sustainability) information, with a focus on who conducts assurance engagements, what standards are used, the scope of disclosure being assured, and how various assurance practitioners apply internationally recognized standards set by the International Auditing and Assurance Standards Board (IAASB).

The results of this research are intended to inform regulators, policy makers, standard setters, and all assurance practitioners about global trends and current market practice. As the reporting and assurance of sustainability information evolves from voluntary to mandatory requirements, important decisions about who will conduct assurance, how these engagements will be overseen, and what scope of information will be assured, using what standards, must be made.