Assurance of Integrated Reporting and Sustainability Reports

The management of ESG (Environmental, Social and Governance) aspects and actions aligned with a sustainable development are recurring demands of shareholders and the financial market.

In such context, sustainability reports stand out as a differential tool of action for an account, and demonstration of engagement of organizations regarding sustainable practices, and its value-addition to the market and the society.

The process of auditing integrated and sustainability reports aims at meeting the needs of the business, and can comprise the materiality analysis from business risks, including economic and financial, social and environmental, and governance variables, and different bases, and sector and global guidelines of development, such as:

• International Integrated Reporting Council (IIRC);
• Global Reporting Initiative (GRI);
• Climate Disclosure Standards Board (CDSB)
• Carbon Disclosure Project (CDP);
• Sustainability Accounting Standards Board (SASB);
• Ask Force on Climate-related Financial Disclosures (TFCD).

Types of reports:

• Integrated Report;
• Sustainability Report;
• Annual Report.