The evolution of sustainability report assurance has been critical to corporate responsibility and transparency efforts. While compliance with reporting standards such as those set by the Global Reporting Initiative (GRI) or the Sustainability Accounting Standards Board (SASB) remains essential, there has been a notable shift towards a broader understanding of assurance, encompassing not just adherence to guidelines, but also the credibility, reliability, and relevance of reported information
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The evolution of sustainability report assurance has been critical to corporate responsibility and transparency efforts. While compliance with reporting standards such as those set by the Global Reporting Initiative (GRI) or the Sustainability Accounting Standards Board (SASB) remains essential, there has been a notable shift towards a broader understanding of assurance, encompassing not just adherence to guidelines, but also the credibility, reliability, and relevance of reported information