Volume 28, 2017
Proceedings of the Twenty-Eighth Annual Meeting
Patsy G. Lewellyn, C. Michael Ritchie, David Harrison, Michele Harmon
Does Sustainability Assurance Measure Up?
A Critical Analysis
This study reports the analysis and critique of assurance provided on sustainability reports published in 2016 in the mining industry. Sustainability assurance is compared to independent assurance on financial reporting. Findings indicate that sustainability assurance fails to add credibility to sustainability reports due to lack of consistent assurance and reporting standards employed. Additionally, assurance on sustainability reports tends to provide only limited assurance on selected performance data, to primarily internal audiences.