A Buyer's Guide to Assurance on Sustainability Information

Open Resource

Year Published

2026

Contributing Organizations

Institute of Chartered Accountants in England and Wales (ICAEW)

The World Business Council for Sustainable Development (WBCSD)

Type of Resource

Guidance

Webinar or Podcast

Languages

English

Relevant Topics

Core Topic

Climate Strategy & Capabilities

Target Audience

All

Relevant Geography

Global

Open Resource

Resource Description

This resource presents practical guidance, case studies, checklists, and tips for the full assurance journey, from understanding assurance and assessing organizational needs to selecting and working with practitioners.

Why This Matters

As sustainability reporting matures, organizations need trusted, decision useful information. This resource addresses gaps in assurance knowledge and procurement, helping strengthen confidence, governance, visibility, and stakeholder trust.

Key Insights

Recommends defining assurance objectives and scope clearly
Highlights the importance of assessing readiness, controls, and data quality before engagement
Describes a robust process for selecting an assurance practitioner
Explains how to interpret assurance reports, including their scope, level, and limitations
Provides practical support for planning and managing assurance engagements

Secondary File Resources

Secondary Resource Link(s)

Link to webinar which combined a practical walk-through of the Guide with a panel discussion.

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