Main purpose: Comprehend the role of assurances in sustainability performance and the reporting of sustainability performance.
Objectives: After reading this chapter, you should be able to do the following:
- • Identify assurances that give confidence to stakeholders that organizations are advancing their sustainability performance and that their reporting is an accurate reflection of their activities.
- • Recognize the differences, strengths, and weaknesses between internal and external assurances.
- • Compare limited and reasonable assurance characteristics.
- • Interpret various characteristics of an assurance report found in a sustainability report.
There can be no great courage where there is no confidence or assurance, and ...
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