CHAPTER 7

Assurances

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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