Reporting and Assurance of Climate-related and Other Sustainability Information: A Review of Research and Practice

Abstract

This literature review provides a summary of the key insights from recent studies that use an archival method. It covers two subject matters: climate-related information and other sustainability information. For each, the paper reviews and summarizes findings on current practices and the determinants and consequences of the reporting and assurance of climate-related and other sustainability information in both voluntary and mandatory regimes. The review identifies areas that are close to saturation and those that are currently under researched. It also highlights key trends in this evolving area for future research to explore.

Keywords: climate-related information; sustainability; reporting; assurance