
Notwithstanding the prevalent ESG backlash in the U.S., companies still face pressure, from a variety of sources, to present and substantiate their sustainability credentials. One question with respect to sustainability from the accounting perspective is who will provide assurance for sustainability information and under what conditions? In the following guest post, Jim Peterson examines these issues about assurance for sustainability reports. Jim is an American lawyer and a 19-year veteran of the in-house legal group of Arthur Andersen. His international practice concentrates on the accounting profession’s practice quality, regulatory issues, and litigation and disputes. He is also the author of the Re: Balance blog. I would like to thank Jim for allowing me to publish his article on this site. I welcome guest post submissions from responsible authors on topics of interest to this site’s readers. Please contact me directly if you would like to submit a guest post. Here is Jim’s article.Continue Reading Guest Post: Assurance for Sustainability Reports – Risk Management Wants a Word