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Independent external assurance

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Independent external assurance – most popular approach

Sustainability assurance: assurance engagements in which an external third-party assurance provider (SAP) is recruited to provide assurance over a sustainability report.

Primary objective: improve external stakeholder’s confidence in disclosure credibility.

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This content is taken from Auckland University of Technology (AUT) online course

Accounting for Today’s Dynamic World

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Accounting for Today’s Dynamic World

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