This chapter reviews the research on the assurance of publicly available environmental, social and sustainability reports. It analyzes and categorizes assurance research undertaken to date under archival, experimental and other, identifies unique aspects of this research compared to the more...

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...