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CPA Voice: Sustainability assurance’s link to reporting quality
Written on Apr 2, 2020
Companies across the world are increasingly interested in sustainability reporting.
“Even as organizations place more emphasis on improving reporting quality related to the environmental and social impact of their business activities, little is known about whether assurance for these reports improves the quality, and whether accounting firm assurers improve that quality to a greater extent than non-accounting firm assurers,” wrote authors Po-Chang Chen, Brian Ballou, Jonathan H. Grenier and Dan L. Heitger in the March/April issue of CPA Voice.
According to the 2017 KPMG Survey of Corporate Responsibility Reporting, sustainability reports are issued by 93% of the world’s 250 largest companies and 75% of the 100 top revenue-generating companies in each of the 49 countries surveyed by KPMG.
The steady growth in assurance of sustainability reports suggests that companies increasingly perceive there are net benefits of having their sustainability reports assured. Read the rest of the article online now.
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