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Assured Sustainability Reporting Has a Blind Spot: “Other Information” Can Still Break Trust
January 8, 2026by Dr Dawkins Brown
Sustainability reporting is maturing quickly—moving from broad narratives to stakeholder-grade disclosures supported by independent assurance. Many boards are now commissioning sustainability assurance reports and understandably feel reassured when they see an unmodified conclusion. But there is a critical and often misunderstood reality in sustainability assurance: An assurance conclusion covers only the sustainability information within scope—yet...
