2. Non-financial and sustainability reporting

Integrated reporting and assurance

Investors, stakeholders and governments put pressure on firms to make non-financial disclosures, evaluating the firm’s performance against stated corporate social responsibility criteria. Corporate social responsibility covers several dimensions, including compliance with environmental standards, employment standards, human rights standards and fair taxation obligations. Technology has an important role in social reporting. With the production of CSR information comes with it the demand for assurance services.


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