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Sustainability Reporting by Gwendolen B. White

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Chapter 5

External Assurances

External assurances can be provided for environmental management systems (EMS) and sustainability reports. These assurances provide a measure of credibility from an independent third party. An EMS can be certified to provide assurance that it meets international standards (e.g., ISO 140001) for identifying environmental impacts, improving environmental performance, and implementing a systematic approach to environmental management. Third-party certification bodies are usually involved in this assurance process. Sustainability reports can be examined for quality of performance and content of the reports.

It is no surprise that the accounting profession is involved in providing assurance for sustainability reports. ...

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