Publication

13 June 2006

Key Issues In Sustainability Assurance – An Overview

 

This Paper analyses Swedish, French, Dutch and German standards for assurance on sustainability reports. The analysis is structured by reference to the international framework and the generic standard for assurance issued by the International Federation of Accountants (IFAC).

The analysis examines areas where reporting sustainability performance gives rise to the need to go further than a generic assurance standard and associated guidance. The analysis also deals with the way standards are prepared: taking into consideration their scope and interaction with other authoritative pronouncements, such as those relating to independence.
The purpose of the analysis is to highlight national similarities and differences and, by commenting constructively on them through providing FEE positions, assist national and international standard setters in the development of future standards. The Paper will also be of interest to stakeholders in the assurance process who wish to understand more about the key issues.

 FEE Discussion Paper

 

Related content

EventCSRD: striving for consistent and quality sustainability assurance engagements across the EU

5 July 2023

EventDeveloping green skills for finance professionals

8 June 2023

Consultation responseIIASB’s proposed Global Internal Audit Standards

1 June 2023

UpdateSustainability

1 June 2023

EventTowards digital corporate reporting with CSRD

16 May 2023

UpdateSustainability

27 April 2023

Consultation responseLetter to the EC on the EFRAG funding for the development of credible and successful...

26 April 2023

NewsAccountancy Europe joins EU Green Week 2023

26 April 2023

NewsAccountancy Europe calls for an ambitious EU due diligence framework

26 April 2023

Consultation responseLetter to the EC on the rationalisation and simplification of reporting requirements

21 April 2023

BlogBeyond the books: soft skills as important for accountants as technical knowledge

19 April 2023

Consultation responseIAASB’s consultation on Proposed Strategy and Work Plan for 2024-2027

12 April 2023

EventEquipping the public sector for sustainability action

4 April 2023

UpdateSustainability

24 March 2023

NewsTraining Italian accountants to take up the sustainability challenge

20 March 2023

NewsFinnish auditors gearing up for a comprehensive ESG training

3 March 2023

Stories from practiceInsight from SME accountants: kicking off the sustainability journey

27 February 2023

UpdateSustainability

24 February 2023

UpdateSustainability

26 January 2023

NewsCollaboration – the key to high-quality sustainability education framework for accountants

23 January 2023

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?