Independent verification of integrated or sustainability reporting
You'll learn how to verify integrated and sustainability reports through independent assurance, a key skill for auditors supporting voluntary corporate reporting.
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In this lesson
- 0:00 Integrated reporting and sustainability information
- 1:02 Six capitals framework explained
- 1:46 Limited assurance on integrated reports
- 3:17 Building credibility through independent verification
- 5:11 Verifying workplace accident KPIs
About this lesson
This lesson covers the six capitals framework that underpins integrated reporting, why limited assurance is typically appropriate for non-financial information, and the practical procedures for verifying sustainability KPIs—such as workplace accidents—using audit techniques. You'll explore the credibility and competitive advantages companies gain from third-party verification, and discover how to structure an assurance report that meets stakeholder expectations. This content is relevant to audit and assurance modules across ACCA and CIMA qualifications.
Duration: 9m
Transcript
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