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Home Interest Areas Business, Industry & Government Resources Sustainability

Sustainability

Sustainability Assurance 

In response to increasing stakeholder expectations more companies are reporting on their corporate social and environmental performance in addition to their normal financial reporting measures. As this trend increases, so too will the need for providing assurance on this information and the systems and processes used to generate it.

CPAs in public accounting practice also have opportunities to provide a wide range of other sustainability related services to their clients.

Spotlight 

SOP 13-1, Attest Engagements on Greenhouse Gas Emissions Information 

SOP 13-1 updates SOP 03-2 by including guidance on how to apply the attestation standards for a review engagement to the specific subject matter of GHG emissions information.

ISAE 3410 Assurance Engagements on Greenhouse Gas Statements 

AICPA Conflict Minerals Resources 

The AICPA has convened a task force to provide practitioners with guidance relating to Independent Private Sector Audit's of an organization's Conflict Minerals Report.

IFAC Sustainability Framework

Resources and Considerations for Providing Assurance on Sustainability Information

News Update 

ASEC Sustainability Assurance and Advisory Task Force Formed

Given the increasing trend in assurance of Sustainability-related information, the AICPA Assurance Services Executive Committee (ASEC) launched the Sustainability Assurance and Advisory Task Force (the “Task Force”) in December 2012.  The Task Force will cover member needs and opportunities related to the reporting and assurance of Sustainability-related information.

This Task Force will coordinate with the Auditing Standards Board (ASB) Sustainability Task Force and the ASB Conflict Minerals Task Force, which cover AICPA standards development, technical guidance and comment letters related to assurance on Greenhouse Gas (GHG) Emissions and Conflict Minerals, respectively.

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