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Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)

 - Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information), ebook

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ISBN: 9781945498633
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New Authoritative Guide for SSAE No. 18 and Sustainability

Organizations are increasingly seeking to add credibility to sustainability information: According to the CFA Institute, 73 percent of portfolio managers and research analysts surveyed take sustainability matters into account when making investment decisions and 69 percent believe it is important that such information be subject to independent assurance.

This new guide will assist CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information.

Note: This guide supersedes AICPA Statement of Position (SOP) 13-1,Attest Engagements on Greenhouse Gas Emissions Information. The content of that SOP has been updated for the clarified attestations standards and included in the guide.

Keywords: Sustainability, Greenhouse Gas (GHG) Emissions, attestation standards (SSAE No. 18), AICPA Statement of Position 13-1

Publisher
John Wiley and Sons, Inc.
Publication year
2017
Language
en
Edition
1
Series
AICPA
Page amount
192 pages
Category
Economy
Format
Ebook
eISBN (ePUB)
9781945498633
Printed ISBN
9781945498626

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