Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?

Muhammad Bilal Farooq () and Charl de Villiers ()
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Muhammad Bilal Farooq: Auckland University of Technology
Charl de Villiers: The University of Auckland

A chapter in Challenges in Managing Sustainable Business, 2019, pp 137-154 from Springer

Abstract: Abstract Sustainability assurance is a voluntary undertaking in most countries. As a result, there is no restriction on who can provide sustainability assurance services or the approach to assurance. This chapter explores the different types of sustainability assurance providers operating in the market. These assurance providers can be segregated into two broad categories comprising of accounting sustainability assurance providers and non-accounting sustainability assurance providers. The similarities and differences in approach to sustainability assurance undertaken by accounting and non-accounting sustainability assurance providers are discussed. The chapter also explores the differences in practitioners’ approach to conducting the sustainability assurance engagement. The discussion highlights the challenges faced by assurance providers and assurance seekers (i.e. sustainability reporters) in the market for this new form of assurance.

Keywords: Sustainability; Corporate social responsibility; Audit; Assurance; Verification; Sustainability assurance; Sustainability reporting (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-93266-8_6

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DOI: 10.1007/978-3-319-93266-8_6

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