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.