ICAEW and WBCSD publish 'A Buyers guide to assurance on non-financial information'

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21 Nov, 2019

The Audit and Assurance Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW) and the World Business Council for Sustainable Development (WBCSD) have jointly published ‘A Buyer’s guide to assurance on non-financial information’. The guide addresses the questions of what is assurance? How does it work? And how is it beneficial to users of nonfinancial information?

The first part of the guide explains the concept of assurance, what it means to obtain assurance for non-financial information and how assurance is conducted.  In doing so, it addresses some common misconceptions about assurance and explores the differences between reasonable and limited assurance.

The second part of the guide offers practical guidance, considerations and tips to help organizations assess whether assurance is the right service to meet their needs and to identify and procure assurance services that are ‘fit for purpose’.

The guide is focused on listed organisations but can be applied by all organisations and can be used in the context of all non-financial information.

The press release and access to the full report are available on the ICAEW website.

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