Most companies’ sustainability reports still fail to capture what matters to the people who actually experience the impacts. Assurance can help us put them and their wellbeing high up on the agenda – and push us to keep improving.
PART 3: Figuring out what to include in a sustainability report means accepting higher thresholds for uncertainty. That’s confusing for the user and more difficult for the auditor, writes our columnist – but there is a way to make it work.
PART 2: Assurance and audit might not get your heart racing – but they're fundamental to investment. In the second in this four-part series, columnist Jeremy Nicholls explains what financial audit means for sustainability assurance.
