Sustainability Assurance

Part 1: The story behind ISSA 5000 1. The long road to an international sustainability assurance standard: The travails towards ISAE 3000 2. The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000 3. The long road to an international sustainability assurance standard: Towards the assurance of sustainability information 4. A global analysis of sustainability reporting and assurance trends from 2019 to 2023 5. Existing assurance frameworks and related challenges 6. Pre-Conditions for assurance engagements 7. Risk and Response 8. From audit certificates to audit reports: The evolution of audit reporting 9. Challenges, emerging areas and research opportunities Part 2: The Context and Evolution of Sustainability Assurance 10. Taking stock of the academic research on the assurance of extra-financial reports 11. Determinants and consequences of sustainability assurance 12. Examining the competition between accountants and non-accountants in the sustainability assurance market 13. Combined assurance 14. Materiality in ESG Assurance: A Genealogy of Materiality and Beyond. 15. Standardisation of climate-related risk disclosures in the United States: A rejoinder 16. South African experiences with CSR assurance 17. How sustainability assurance is evolving in the European Union: The Italian case 18. The international assurance landscape: Insights from multinational assurance practices from 2014-2022 19. Extinction Assurance of Biodiversity and Extinction Accounting and Reporting (BEAR): Proposing a Model