Sustainability Reporting Ecosystem: Insights of Audit Committee Chairs
采访澳大利亚最大公司的审计委员会主席，了解他们对可持续发展报告和鉴证的观点，包括参与程度、预期挑战和责任分配，为审计委员会、监管机构等提供参考。
SYNOPSIS In many parts of the world, companies are preparing to transition to both mandatory reporting of sustainability and climate-related information and mandatory assurance of such information. With audit committees expected to expand their role to include sustainability information (International Federation of Accountants (IFAC) 2023), we interview audit committee chairs of Australia’s largest companies to understand their perspectives on sustainability assurance. We provide insights on their involvement in sustainability reporting and assurance decisions, the value they see from assurance, the challenges they anticipate, who has responsibility for decisions on sustainability reporting/assurance, and the timing and level of assurance associated with sustainability assurance. Building on the financial reporting ecosystem, we develop a sustainability reporting ecosystem and provide important insights to audit committee members, directors, assurance providers, and regulators/standard-setters currently grappling with the introduction of regulations and standards in their jurisdiction.