Limited vs Reasonable Assurance in ESG Reporting: What Stakeholders Think They’re Getting (and What They Actually Get)
Sustainability reporting is evolving quickly. What began as voluntary narrative and “best efforts” metrics is now becoming a decision-grade information stream used by investors, lenders, regulators, customers, and boards. As a result, a critical question is emerging in boardrooms across the Caribbean and globally: When we say our sustainability information is “assured,” what does that...


