4 papers analyzed
These studies suggest that auditing for sustainability involves assessing community prospects and developing local indicators, but faces significant challenges in verification, criteria development, and potential conflicts in assurance practices.
Auditing for sustainability is an emerging field that aims to assess and verify the environmental, social, and economic impacts of organizations. This process involves evaluating sustainability reports and ensuring that they meet certain standards and criteria. The field presents both opportunities and challenges, as it requires new methodologies and standards distinct from traditional financial auditing.
Need for Improved Methodologies:
Challenges in Verification:
Role of Tacit Knowledge and Subjective Assessments:
Need for Multi-disciplinary Approaches:
Auditing for sustainability is a complex and evolving field that requires new methodologies and standards distinct from traditional financial auditing. The verification of sustainability reports presents significant challenges due to the lack of established criteria and the need for subjective assessments. To address these challenges, a multi-disciplinary approach that combines traditional audit techniques with expert stakeholder assessments is essential. This will help ensure the completeness and reliability of sustainability reporting, ultimately supporting more sustainable practices.
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