Sustainability assurance: Who are the assurance providers and what do they do?

Muhammad Bilal Farooq, Charl De Villiers

Research output: Chapter in Book/Report/Conference proceedingChapter

16 Citations (Scopus)

Abstract

Sustainability assurance is a voluntary undertaking in most countries. As a result, there is no restriction on who can provide sustainability assurance services or the approach to assurance. This chapter explores the different types of sustainability assurance providers operating in the market. These assurance providers can be segregated into two broad categories comprising of accounting sustainability assurance providers and non-accounting sustainability assurance providers. The similarities and differences in approach to sustainability assurance undertaken by accounting and non-accounting sustainability assurance providers are discussed. The chapter also explores the differences in practitioners’ approach to conducting the sustainability assurance engagement. The discussion highlights the challenges faced by assurance providers and assurance seekers (i.e. sustainability reporters) in the market for this new form of assurance.

Original languageEnglish
Title of host publicationChallenges in Managing Sustainable Business
Subtitle of host publicationReporting, Taxation, Ethics and Governance
PublisherPalgrave Macmillan
Pages137-154
Number of pages18
ISBN (Electronic)9783319932668
ISBN (Print)9783319932651
DOIs
Publication statusPublished - Jan 1 2018
Externally publishedYes

Keywords

  • Assurance
  • Audit
  • Corporate social responsibility
  • Sustainability
  • Sustainability assurance Sustainability reporting
  • Verification

ASJC Scopus subject areas

  • General Economics,Econometrics and Finance
  • General Business,Management and Accounting

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