Understanding Non-Financial Reporting Assurance: Ensuring Transparency and Accountability
With EU’s adoption of the Corporate Sustainability Reporting Directive (CSRD), the first batch of large corporation will be legally required to report on relevant non-financial information according to the applicable standard of European Sustainability Reporting Standards (ESRS) from the fiscal year of 2024. In addition, limited level of independent assurances must be provided to ensure the information disclosed are in an extensive, transparent and accurate manner. Many more companies will follow in the subsequent years with the possibility of increasing the external assurance to reasonable level. In view of global landscape, a steady increase is also observed year over year for companies in many other regions and jurisdictions, which are reporting and obtaining assurance over their sustainability disclosures as demanded by market regulators, investors, stakeholders and governments.
With multiple reporting frameworks and assurance standards actively playing a role in regulating non-financial reporting activities, in this webinar our expert will take a deep dive to explain the concept of non-financial reporting, applicability of different reporting frameworks and assurance standards with a case study to illustrate the benefit of non-financial reporting assurance.
- Overview of global trends and regulatory frameworks in non-financial reporting
- The concept of assurance for non-financial reporting
- The process of performing an assurance engagement
- Case study: how assurance provides transparency and accountability
- Questions and answers
Speaker:
- Ryan Foo, Senior Technical Manager at TÜV Rheinland, specializes in sustainability and supply chain auditing. He has over 10 years of relevant professional experience assisting clients with many aspects of sustainability management and reporting, including ESG reporting preparation, life cycle assessment, ESG best practice sharing, and peer gap analysis. He is also familiar with assurance standards such as ISAE 3000 and AA1000AS v3. He has assisted clients in improving their ESG indexes and identifying material impacts. He is a GRI trainer and participated in the Chinese translation of the GRI 3.1 guidelines.
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