The State of Play: Sustainability Disclosure & Assurance 2019-2021

The State of Play in Sustainability Assurance benchmarking study captures and analyzes the extent to which companies are reporting and obtaining assurance over their sustainability disclosures, which assurance standards are being used, and which companies are providing the assurance service. The 2019-2021 Trends & Analysis report marks our third annual benchmarking study of global practice in sustainability disclosure and its assurance.

The State of Play in Sustainability Assurance

Revisiting sustainability disclosure theories: Evidence from corporate climate change disclosure in the United States and Japan - ScienceDirect

Important trends in environmental sustainability reporting

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? - Moneva - 2023 - Corporate Social Responsibility and Environmental Management - Wiley Online Library

From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures

The State of Play: Beyond the G20

IFAC on LinkedIn: The State of Play: Sustainability Disclosure & Assurance

Sustainability Report 2021 - Calaméo

The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis

Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports - Cerquetti - Corporate Social Responsibility and Environmental Management - Wiley