#1379
overall
Usman Hayat
ESG Disclosure: How Can External Assurance Help Build Trust?
Trust makes the economy go ’round. There is a very good reason why financial statements must be audited by an external auditor: Because it builds trust. Sustainability and environmental, social, and governance (ESG) reporting is also undergoing external assurance in order to nurture trust. Ninety-one percent of 1,400 companies across 22 jurisdictions report some level of sustainability information and 51% offer some level of assurance.
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