Large companies globally continue to make strides when it comes to reporting sustainability data and obtaining assurance of that data, but more strides are needed as sustainability reporting begins the shift from a voluntary endeavour to a required one.
The International Federation of Accountants (IFAC) and AICPA & CIMA, together as the Association of International Certified Professional Accountants, have jointly published the fourth annual installment of The State of Play: Sustainability Disclosure and Assurance, which analyses the 2022 disclosures of