The need for social and environmental reporting and assurance
You'll learn why companies must report on social and environmental matters and how auditors provide assurance over this non-financial information.
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In this lesson
- 0:00 Auditing social, environmental and sustainability reporting
- 0:46 Why companies need sustainability assurance
- 2:00 Stock exchange and stakeholder reporting requirements
- 3:28 Challenges in measuring sustainability indicators
- 4:51 Developing precise performance indicators
- 6:04 Gathering evidence for sustainability assurance
About this lesson
This lesson explores the drivers behind sustainability reporting—from regulatory requirements like the EU Corporate Sustainability Reporting Directive to stakeholder demands from investors, customers, and employees—and the challenges auditors face when verifying these disclosures. You'll discover how to develop meaningful performance indicators that are precise and measurable, and understand the practical approaches needed to gather evidence for assurance engagements on sustainability reporting. This is essential knowledge for Advanced Audit and Assurance, where you may be asked to recommend appropriate indicators and assurance procedures in exam scenarios.
Duration: 6m
Transcript
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