Chapter 5

External Assurances

For many companies, corporate social responsibility reporting is seen as an approach to doing “things differently.” How do companies gain ­public trust with sustainability reporting? If companies are going to ­publish sustainability performance indicators, then the information needs to be credible. Third-party assurance of these reports is one approach to ­gaining credibility. Accounting firms, specialist consultancies, ­certification ­bodies, nongovernmental organizations, stakeholder groups, and academics perform third-party evaluations. Accounting firms, specialist ­consultancies, and certification bodies provide the vast majority of sustainability related services and third-party assurance. Certification bodies ...

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