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2019 | OriginalPaper | Chapter

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

Authors : Muhammad Bilal Farooq, Charl de Villiers

Published in: Challenges in Managing Sustainable Business

Publisher: Springer International Publishing

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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.

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Title: Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?
Authors: Muhammad Bilal Farooq
Charl de Villiers
Publisher: Springer International Publishing
Book: Challenges in Managing Sustainable Business
Print ISBN: 978-3-319-93265-1

Electronic ISBN: 978-3-319-93266-8

Copyright Year: 2019
DOI: https://doi.org/10.1007/978-3-319-93266-8_6

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