Assurance improves in firms' reporting

More firms are publishing well-assured sustainability reports, consultants Carbon Smart says. But overall take-up of assurance remains low.

The quality of corporate sustainability report assurance has improved, a survey has found. But the take up is still low, despite increasing pressures on firms to disclose accurate data.

The findings come in the fourth annual survey of report assurance by consultants Carbon Smart.1 Assurance is the verification of information in a company report by an independent body to reduce the risk of errors and inaccuracies.

The assurer publishes an assurance statement disclosing the work it has done for the company. Carbon Smart looked at assurance statements among the 350 largest firms listed on the London stock exchange (FTSE 350) in 2013. The quality of the assurance statement was scored according to 15 best practice criteria developed by the consultants in consultation with industry experts.

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