Among investors and financial market participants, there is growing demand for high-quality sustainability data and assurance to enhance the reliability of corporate sustainability reporting.
As reported by IOSCO recently: “While limited assurance may be the most realistic objective in the short term, investors typically see reasonable assurance as the long-term target, especially in respect of metrics such as those related to greenhouse gas emissions.”
Companies and issuers of securities express the need for standards in reporting and also assurance standards that are effective in the current landscape of sustainability reporting and are capable of keeping up with evolving standards and practices.
Investors and issuers see consistent and comparable assurance standards for sustainability-related information as key to supporting high-quality assurance engagements.
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