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  • Accounting
  • General Interest - Business

Sustainability assurance alert: Third-party assurance over sustainability information

October 01, 2021

We have issued Sustainability Assurance Alert: A CPA’s Role in Third-Party Assurance over Sustainability Information to raise awareness to assurance providers about the impact of increased interest in and reporting on sustainability information. Significant developments towards a set of global sustainability standards continue to take place, with a formal announcement of a new International Sustainability Standards Board by the IFRS Foundation planned for November 2021.

As the sustainability landscape continues to evolve, assurance providers will need to respond to their clients’ changing business activities and assurance needs.


  • sustainability reporting
  • the movement toward global sustainability standards
  • assurance over sustainability information
      the auditor's current responsibilities over sustainability informationthe need for and value of third-party assurance over sustainability informationengagement options that exist