Assurance gains ground in global sustainability reporting
Sustainability reporting is holding steady—but assurance is on the rise. According to a new study from the International Federation of Accountants (IFAC) and AICPA & CIMA, 73% of the world’s largest companies now obtain some form of assurance on their sustainability disclosures. That’s up from 69% the year before—and just 51% five years ago.
The fifth annual State of Play report reviews ESG reporting and assurance practices across 22 jurisdictions, drawing on data from 1,400 companies. While nearly all firms (98%) now report sustainability information, greenhouse gas disclosures remain the most commonly assured, with audit firms leading the charge in most markets—despite some shifts in provider share.
The findings reveal strong momentum, especially in jurisdictions preparing for mandatory standards. The rise in assurance from statutory auditors—particularly where sustainability information is included in annual or integrated reports—signals growing alignment between financial and ESG reporting.
Greater assurance and stronger integration between financial and sustainability reporting both reinforce the case for consistent, structured, and decision-useful data. It remains abundantly clear that investors want the sustainability disclosures that they consume to be mandatory, consistent and comparable, audited and digital.
Explore the full report here.
