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Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?

  • Muhammad Bilal FarooqEmail author
  • Charl de Villiers
Chapter

Abstract

Sustainability assurance is a voluntary undertaking in most countries. As a result, there is no restriction on who can provide sustainability assurance services or the approach to assurance. This chapter explores the different types of sustainability assurance providers operating in the market. These assurance providers can be segregated into two broad categories comprising of accounting sustainability assurance providers and non-accounting sustainability assurance providers. The similarities and differences in approach to sustainability assurance undertaken by accounting and non-accounting sustainability assurance providers are discussed. The chapter also explores the differences in practitioners’ approach to conducting the sustainability assurance engagement. The discussion highlights the challenges faced by assurance providers and assurance seekers (i.e. sustainability reporters) in the market for this new form of assurance.

Keywords

Sustainability Corporate social responsibility Audit Assurance Verification Sustainability assurance Sustainability reporting 

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Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Auckland University of TechnologyAucklandNew Zealand
  2. 2.The University of AucklandAucklandNew Zealand
  3. 3.University of PretoriaPretoriaSouth Africa

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