Editor's Choice
RIAA launches Sustainability Classifications Initiative
A crucial new initiative offers investors a greater level of transparency and clarity, empowering them to meet their responsible investing goals while avoiding greenwashing.
Geostrategic risks in a changing world
Increasing geopolitical uncertainty means that investors must navigate new risks affecting supply chains, food security and human rights.
AI toolkit to protect human rights
A lack of AI regulation poses a serious threat to human rights, as digital privacy is invaded, intellectual property is stolen, algorithms are trained by human bias, and discrimination and deepfake pornography proliferates the internet.
Active ownership is the new sheriff in town
Prepare to be dazzled - or bulldozed, as the case may be - as sustainable investing goes through a whirlwind transformation, says the chief executive of the nation's third-largest super fund.
This publication is an excellent introduction to the intricacies of sustainability report assurance and should aid SMEs in understanding what it involves and implies.
However, to some degree I also think it is too technical for non-specialists and not practical enough for those that should provide the assurance. The practical examples and guidance is clearly meant for professionals, but I find it wanting in addressing some of the most challenging aspects regularly facing the assurance professionals working in this field.
That said, you have got to start somewhere and CPA Australia continues to demonstrate leadership in this area by sponsoring publications like this - I hope it will inspire more and better assurance :-)