Auditor's Role in CSR and Sustainability Reporting Analysis
VerifiedAdded on 2023/01/11
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Report
AI Summary
This report examines the expanding role of auditors in Corporate Social Responsibility (CSR) and sustainability reporting, focusing on Australia, the European Union (EU), and the United States. It defines CSR and sustainability reporting, providing details on companies engaging in such practices, the level of assurance, and the assurance providers. The report also explores the frameworks, guidelines, and standards used, including the role of the Global Reporting Initiative (GRI) and the Association of Chartered Certified Accountants (ACCA). Furthermore, it outlines the assurance guidelines and procedures auditors use, referencing ISAE 3000 and covering ethical considerations, quality control, engagement planning, and documentation. The report provides insights into the evolving responsibilities of auditors in ensuring the integrity and reliability of sustainability reports.
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