First, let’s clarify what assurance is.
In this context, assurance is a third-party review of the reliability of a sustainability or corporate responsibility report. It often includes the checking of the data and claims in these reports. Best practice also includes confirming the report focuses on the right things (material issues).
The intention is to increase the clarity and trustworthiness of information, while improving the robustness of the methods used to gather it.
Read More: http://3blmedia.com/News/5-Misconceptions-about-Sustainability-Reporting-Assurance
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