Takeaway

Key Concepts: Characteristics of External Assurance Statements

Learn to recognize the types of information contained in an assurance statement. The more information that is provided, the better you are able to judge the confidence that you have in the information reported in a sustainability report. Assurance statements will contain all or some of the following characteristics:

• name of assurance statement;
• name of assurance provider;
• scope;
• procedures;
• the standard used to perform the assurance;
• the standard used to assess the reporting;
• statement of independence of the assurer;
• statement of the qualifications of the assurer;
• opinion;
• observations and recommendations from the assurer; and
• organization’s response to the assurance.