Assurance of Sustainability Reporting Market Study
Published: 21 March 2024
Response deadline: 13 June 2024
| Title | Assurance of Sustainability Reporting Market Study Invitation to comment |
|---|---|
| Format | pdf, 259.5 KB |
The FRC’s market study into the assurance of sustainability reporting aims to examine how well the UK sustainability assurance market is functioning, whether this market is delivering desirable outcomes including high quality assurance with minimal burdens and costs on business, and how the market may develop in the future. This market study centres on the impact of sustainability assurance across UK companies, considering how sustainability assurance impacts companies, investors and the wider assurance market.
The FRC has now published its emerging findings on the assurance of sustainability reporting by UK companies. These findings set out feedback received via written responses to the FRC's invitation to comment, published in March 2024, and through its extensive stakeholder engagement activities. In addition, the emerging findings provide market data on the use of sustainability assurance in the FTSE 350.
The FRC invites stakeholders to provide further input, responding to the questions set out in the emerging findings by 29 November 2024.
| Name | Market Study Launch information sheet |
|---|---|
| Publication date | 21 March 2024 |
| Type | Information sheet |
| Format | PDF, 583.7 KB |
| Name | Assurance of Sustainability Reporting Market Study Emerging Findings |
| Publication date | 15 October 2024 |
| Format | PDF, 1.4 MB |