Sustainability Assurance Arrives: What Caribbean Boards Must Know About ISSA 5000, IFRS S1 and IFRS S2
Of all the changes reshaping audit and assurance in this decade, none will land harder on Caribbean boards than the one this article addresses. Until very recently, sustainability reporting in the Caribbean was a voluntary activity — a corporate social responsibility statement, an annual report chapter on community engagement, a chairman’s narrative on environmental stewardship....


