Building Trust in Sustainability Reporting and Preparing for Assurance: Governance and Controls for Sustainability Information

Building Trust in Sustainability Reporting and Preparing for Assurance: Governance and Controls for Sustainability Information guide highlights how to establish effective governance arrangements and controls to build confidence in sustainability
information to:

• Enable sustainability disclosures to be issued at the same time as financial statements,
• Reduce the likelihood of modified assurance conclusions or audit opinions, and
• Meet investors’ expectations that sustainability reporting is prepared with the same rigor and ethical approach as financial statements.

This guide expands on Building Trust in Sustainability Reporting, The Urgent Need for Integrated Internal
Control which highlights why an integrated internal control environment is essential to enhancing the quality of sustainability information and achieving the integration and connectivity of sustainability and financial information to improve the understanding of the financial effects of sustainability risks and opportunities.