This discussion paper on providing assurance on environmental reports hopes to stimulate the international debate on such engagements and to provide input to the international standard setting process at IAPC level. In addition, the FEE work will be taken into account in the work of GRI (Global Report Initiative) on providing assurance on sustainability reports. The paper addresses responsibility for assurance; acceptance of the engagement; main issues to address in providing assurance; other important considerations; and reporting. In the appendix, as an example, the German standard “Generally Accepted Standards for Audits of Environmental Report” is enclosed.
The Discussion Paper includes an invitation for comment and raises 14 questions. Answers and comments would be appreciated by 29 February 2000.
