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risk of overstating limited assurance ESG claims

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...

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