In short, the data shows a situation that is still evolving, with significant differences in practices across different jurisdictions.
Professional Insights
Global benchmarking study – State of Play in Sustainability Assurance
May 12, 2025 · 16.5 MB Download
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Are you looking to get a better understanding of the global sustainability reporting and assurance landscape? Look no further than this global benchmarking study conducted by the AICPA & CIMA and the International Federation of Accountants (IFAC), in partnership with Audit Analytics. The global report explores:
The extent to which companies are reporting sustainability information
The extent to which companies are
Download the 2025 State of Play: Sustainability Disclosure & Assurance 2019-2023 Trends & Analysis
File name: ifac-state-play-sustainability-disclosure-assurance-2019-2023.pdf
Download the February 2024 State of Play: Sustainability Disclosure & Assurance 2019-2022 Trends & Analysis
File name: ifac-state-play-sustainability-disclosure-assurance-2019-2022.pdf
Download the February 2023 State of Play: Sustainability Disclosure & Assurance 2019-2021 Trends & Analysis
File name: ifac-the-state-of-play-sustainability-disclosure-assurance-2019-2021.pdf
Download the July 2022 Global sustainability assurance benchmarking study (based on 2020 reporting)
File name: ifca-state-of-play-sustainability-assurance-reporting-2022.pdf
Download the 2021 Global sustainability assurance benchmarking study
File name: IFAC, AICPA & CIMA Global benchmarking study – State of Play in Sustainability Assurance.pdf
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