Sustainability Assurance
In response to increasing stakeholder expectations more companies are reporting on their corporate social and environmental performance in addition to their normal financial reporting measures. As this trend is rapidly increasing, so too is the need for assurance services over this information and the systems and processes used to generate it.
ASEC Sustainability Assurance and Advisory Task Force
The AICPA's Sustainability Assurance and Advisory Task Force (the “Task Force”), which was convened in December 2012, covers member needs and opportunities related to the reporting and assurance of sustainability-related information (also referred to as environmental, social and governance (ESG) information).
ASB Sustainability Task Force
The ASB Sustainability Task Force is in the process of being reconstituted to develop updates to the Guide: Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information). The original Guide was published in July 2017 to assist practitioners engaged to perform an examination or review engagement of an entity’s sustainability information and includes performance and reporting guidance on applying the attestation standards to the subject matter of sustainability information.
Assurance Resources
ESG reporting and attestation
A roadmap for audit practitioners
FAQs on external assurance of sustainability reporting in accordance with the GRI Standards
Sustainability assurance brochure
Sustainability assurance backgrounder
Sustainability Attestation Guide
This guide assists CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information. In March 2018, a new appendix was added to the guide. The appendix includes illustrative reports for an engagement to examine or review sustainability information submitted to the Dow Jones Sustainability Index (DJSI). In this regard, RobecoSAM has indicated that they expect the illustrative reports to meet their requirements.
AICPA Conflict Minerals Resources
The AICPA convened a task force to provide practitioners with guidance relating to Independent Private Sector Audit's of an organization's Conflict Minerals Report.
