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limited assurance vs reasonable assurance sustainability

ISSA 5000 Explained: What Sustainability Assurance Will Mean for Boards, Investors, and Regulators

Sustainability reporting is moving rapidly from a voluntary narrative exercise to an accountability-driven discipline. For many organisations, that shift is being accelerated by a single question from investors, regulators, lenders, customers, and boards: Can we trust the sustainability information in the same way we trust financial information? That is where sustainability assurance enters the conversation—particularly...

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