Global practices for sustainability reporting and disclosure certification – including the prevalence and level of attestation and the standards and type of verifier – vary significantly from jurisdiction to jurisdiction, argues a new report by the International Federation of Accountants (IFAC) and...

Global practices for sustainability reporting and assurance over that information—including the prevalence of assurance, level of assurance, and standard and practitioner used—varies widely by jurisdiction, according to a new study from the International Federation of Accountants (IFAC) and the...

The Index analyzes data from across 165 jurisdictions to understand the accounting bases and frameworks used in public sector financial reporting, specifically with a view to track the adoption of accrual reporting. By providing a comprehensive view of government finances, accrual reporting helps...

Only 51% of companies back up their reports on sustainability with assurance, a study of 1,400 companies by the International Federation of Accountants (IFAC) found, warning that low-quality assurance is an "emerging investor protection and financial stability risk."

Global practices for sustainability reporting and assurance over that information varies widely by jurisdiction, according to a study from IFAC and the AICPA & CIMA (representing the Association of International Certified Professional Accountants).

A global comparative study by the International Federation of Accountants (IFAC) and the Association of International Certified Professional Accountants (AICPA) highlighted significant differences between countries in sustainability assurance.

Sustainability reporting standards, as well as assurance services to verify that reporting, vary widely across jurisdictions and individual practitioners and require better standardization, according to a new report.

In Europe and other parts of the world, many organizations are required to report on ESG information, and a significant portion of ESG assurance is being performed by an audit firm or an affiliated provider, according to The State of Play in Sustainability Assurance: Benchmarking Global Practice, a...

A recent study by the International Federation of Accountants (IFAC), in partnership with the AICPA and CIMA (representing the Association of International Certified Professional Accountants), has found a lack of standardization in sustainability assurance globally.

Global practices for sustainability reporting and assurance over that information — including the prevalence of assurance, level of assurance and standard and practitioner used — varies widely by jurisdiction, according to a new study from the International Federation of Accountants, the Association...