Assurance of Sustainability and Climate-related Information

This chapter reviews the research on the assurance of publicly available sustainability and climate-related information. We track the evolution of assurance of such information from its voluntary beginnings, to increasingly being mandated in the current environment for certain entities. Along this journey a number of challenges when providing such assurance have been identified, and we explore the extent to which, and how, the challenges have been met. We then analyze and categorize assurance research undertaken to date under archival, experimental and other research, including content analysis, interviews and case studies. The changing assurance environment, challenges remaining, and gaps in the research allow us to identify unresolved issues needing further research, which can also inform policy and practice.