Good Practices in Business Model, Risks and Opportunities Reporting in the EU

More progress still needed on sustainability assurance
IFAC research finds the GRI Standards remain the most frequently used and assured

Influential global investor body sets out expectations on assurance of sustainability
London, United Kingdom: The International Corporate Governance Network (ICGN) has today published an Investor Viewpoint: The assurance of sustainability reporting, as a guide to understand assurance of sustainability reporting, which also sets out investors’ expectations on the preparation of sustainability reporting and on the quality of external assurance. Finally, it presents some questions investors may ask company boards, as part of their stewardship dialogue.

IAASB’s proposed International Standard on Sustainability Assurance (ISSA) 5000
General Requirements for Sustainability Assurance Engagements released
