An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting

What is it about?

Combined assurance can be framed s a function of the responsibility of the board of directors to ensure accurate, complete and reliable integrated or sustainability reporting and the characteristics of different internal and external sources of assurance. Overall, combined assurance models are being designed conservatively. They focus mainly on specific disclosures and are guided by a limited number of assurance methodologies or frameworks instead of taking a more pluralistic approach to verification of integrated and sustainability reports as a whole.

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