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International Federation of Accountants (IFAC)

International Federation of Accountants (IFAC)

The Malta Institute of Accountants is a member of the International Federation of Accountants (IFAC),
the global organisation for the accountancy profession.


Access global accountancy knowledge, resources and tools at IFAC’s Knowledge Gateway.             

IFAC provides the structures and processes that support the operations of four independent standard-setting boards:


Links to Updates and More:

Sustainability Assurance: The IAASB is currently working on a project to develop an overarching standard for assurance on sustainability reporting. A Proposed International Standard on Sustainability Assurance 5000 was issued on 2nd August 2023 for public consultation until 1st December 2023. IAASB has a dedicated Focus Area Page for Sustainability Assurance, bringing together all existing IAASB content for assurance on sustainability reporting and other forms of extended external reporting. The target date for final approval is September 2024.

Audit Evidence: IAASB released an exposure draft on Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs in October 2022. The comment period is now closed. Respondents feedback will start be considered in September 2023, with the target date for final approval being June 2024.

Going Concern: In April 2023, the IAASB released an exposure draft on Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments To Other ISAs for public comment until 24th August 2023. The target date for final approval is December 2024.

Audits of Financial Statements of Less Complex Entities : Further to the publication of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as ISA for LCEs, a standalone standard designed to the specific needs of an audit of less complex entities, the International Auditing and Assurance Standards Board (IAASB) issued a Fact Sheet, Frequently Asked Questions and a presentation to support users. Available resources can be accessed through this link.

Fraud: The International Auditing and Assurance Standards Board (IAASB) has proposed a significant strengthening of its standard on auditors’ responsibilities relating to fraud.

Listed Entities and PIEs: The IAASB is making narrow-scope revisions to the ISAs and ISQMs to respond to recent revisions to the IESBA Code (including International Independence Standards) regarding listed and public interest entities (PIEs). Read more on this project at Track 1 (completed in June 2023 to align with the effective date of the revisions to the IESBA Code in relation to listed entity and PIE, i.e. audits and reviews of financial statements for periods beginning on or after December 15, 2024) and Track 2. In this regard, IAASB launched a consultation process on proposed narrow scope amendments to achieve greater convergence with the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (Including Independence Standards).

A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and International Framework for Assurance Engagements.

IESBA staff Q&A - Revisions to the definitions of Listed Entities and Public Interest Entities in the Code

The International Ethics Standards Board of Accountants (IESBA) has released an update to its Staff's Questions and Answers (Q&As) publication, originally published in March 2023, on the revisions to the definitions of listed entity and public interest entity (PIE) in the IESBA Code of Ethics.

This update includes a new Q&A (16) to address the scenario where a jurisdiction has no Public Interest Entities (PIE) definition or excluded one or more of the mandatory categories in the IESBA PIE definition. In addition, Q&A 20 has been updated following the finalisation of Track 1 of the International Auditing and Assurance Standards Board’s (IAASB) PIE project and the IAASB’s agreement to update ISA 700 (Revised) so that the auditor’s report can be used as a mechanism for firms to comply with the transparency requirement set out in the IESBA PIE revisions.

Read more.

Technology – Disruptive Technologies

The IAASB is taking a dual approach in this area through:

  • exploring how the Board can respond to technology via new or revised International Standards or non-authoritative guidance; and
  • activities around Disruptive Technologies to explore technology’s effect on audit and assurance in order to be prepared for technology disruption and be able to respond appropriately to support audit and assurance quality.

The IAASB has released a number of resources available here. 


Quality Management

IAASB issued three new and revised quality management standards. Access the standards, Quality Management Series for small firm implementation, articles, videos, webinars and other resources from here.

Ethics: Ethics Considerations in Sustainability Reporting Including Guidance to Address Concerns about Greenwashing was issued by IESBA in October 2022. This question and answer publication highlights the relevance and applicability of the International Code of Ethics for Professional Accountants to ethics-related challenges in the context of sustainability reporting and assurance, especially circumstances involving “greenwashing”.

IESBA Code: 2022 version of the IESBA Handbook of the International Code of Ethics for Professional Accountants..


IFAC Professional Accountants in Business Advisory Group (PAIBAG) – Key Takeaways from September 2023 Meeting

The International Federation of Accountants (IFAC), following its PAIBAG’s September 2023 meeting, has released an article from Sanjay Rughani, IFAC’s PAIBAG chair. This article, Navigating Transformation: The Impactful Leadership of Accountants, summarises the key takeaways that emerged during the meeting, highlighting how professional accountants have led organisational transformation.  

In the era of digital transformations, sustainability and climate transitions, the contribution of skilled professional accountants as organisational leaders in business is essential to navigate this complex scenario.


IFAC: New Quality Management Toolkit

The International Federation of Accountants (IFAC), together with Chartered Accountants Australia and New Zealand (CA ANZ), released a quality management toolkit with the aim of helping small and medium-sized practices (SMPs) implement the International Auditing and Assurance Standards Board’s (IAASB) suite of quality management standards.

The toolkit, which includes a suite of illustrative documents, policies, checklists, sample letters and forms, is designed in a way as to require each SMP to adapt the content to its nature, circumstances, and engagements - a crucial element given each firm goes through its own unique process developing its quality management system.

Read more and access the toolkit here.


IFAC Releases Sustainability Checklist for SMEs

The International Federation of Accountants (IFAC) released a Small Business Sustainability Checklist - a diagnostic tool which lists a comprehensive range of initiatives and actions to be considered in terms of environmental, social, and governance (ESG) factors.

The Checklist has been designed in a way as to be tailored by each business according to its own unique circumstances, such as its industry sector, lifecycle, and products and services provided, with the aim to help small and medium-sized enterprises (SMEs) maximize the benefits of incorporating sustainability into their strategy and business operations.

More information may be accessed here.


IFAC Content Series: Professional Accountants as Business Leaders and Value Partners

To elevate their contribution as value partners, professional accountants must focus on activities and actions that enable value creation for organizations, customers, society, and other stakeholders. This involves leading or enabling digitalization and transformation initiatives, as well as ensuring sustainability objectives are integrated in and aligned to business priorities and decisions. 

For this purpose, the International Federation of Accountants (IFAC) has provided a collection of materials which explores how professional accountants can be future ready, data-savvy leaders who drive sustainability. They aim to help in understanding and navigating challenges and opportunities across various roles as finance and business leaders, risk managers and analysts, and in broader commercial roles including in procurement and supply chain management. 

Read more.

New Guidance available from IAASB on using the ISA for LCE

The International Auditing and Assurance Standards Board (IAASB) has issued new guidance on the application of the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE. The Authority Supplemental Guidance will help users in determining the appropriate situations to use the standard.

The guidance will be particularly beneficial for legislative and regulatory authorities implementing the standard, firms developing related policies or procedures, and auditors determining whether the standard is appropriate to use for a specific engagement.

Read more

IAASB releases 2022-2023 Public Report: Balancing effectiveness and timeliness in audit and assurance standard setting

The International Auditing and Assurance Standards Board (IAASB) has shared its 2022-2023 Public Report, Balancing Effectiveness and Timeliness in Audit and Assurance Standard Setting. This report offers a comprehensive overview of the IAASB’s progress in addressing key public interest issues and reiterates its strategic direction to continue bolstering confidence in audits and assurance engagements.

Read more.

New Exposure Draft to Clarify Requirements for First-Time Adoption of Accrual Basis IPSAS

The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33) for public comment. 

IPSAS 33 was issued in 2015 and has been applied by a number of public sector entities during their transition to accrual basis IPSAS.

The proposals in the Limited Scope Update Project do not propose to change the objective, scope, or available exemptions in IPSAS 33. Rather, the amendments to IPSAS 33 are aimed to make it easier to apply and to encourage first-time adopters to comply with IPSAS in a planned way as soon as possible.

MIA would like to invite its members to contribute to this consultation process by sending their feedback to technical@miamalta.org by 14th October 2024.

Read more

IESBA handbook 2024 edition

The International Ethics Standards Board for Accountants (IESBA) has released the 2024 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This handbook replaces the 2023 edition and incorporates: the revisions relating to the definition of a public interest entity which, among other matters, specifies a broader list of mandatory public interest entity categories, including a new category “publicly traded entity” to replace the category of “listed entity”; changes to the definitions of “audit client” and “group audit client” in the Glossary arising from the approved revisions to the definitions of listed entity and public interest entity; and technology-related provisions of the Code. It also contains the IESBA-approved revisions to the Code addressing Tax Planning and Related Services

Read more

New IAASB handbook now available

The International Auditing and Assurance Standards Board (IAASB) has released the 2023-2024 edition of the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, including International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).

The 2023-2024 Handbook comprises four volumes to improve user experience and accommodate new as well as revised standards.

Read more.

Sustainability Reporting and Assurance Practices of Largest Global Companies Continue to Mature, IFAC, AICPA & CIMA Study Shows

The largest global companies are providing more detail and breadth in their sustainability reporting, and also are obtaining a greater scope of assurance on those disclosures, according to an updated report from the International Federation of Accountants (IFAC) and AICPA & CIMA. The study, an annual benchmark that now includes 2022 data, also found the use of varying sustainability standards and frameworks continues to make it difficult for investors, lenders, and other stakeholders to find consistent and comparable sustainability information.

Read more.


Implementing IPSAS - A guide for Trainers

To assist governments and government entities interested to report in accordance with the accrual-based International Public Sector Accounting Standards (IPSAS), the International federation of Accountants (IFAC) has released a package of materials collectively titled Implementing IPSAS: A Guide for Trainers to assist with equipping designated trainers to teach others about the standards and how to use them.

Read guide.


IFAC identifies key areas accountants need to update their knowledge and skills to prepare for increasing sustainability demands

The International Federation of Accountants (IFAC) has released a new publication setting out four key areas where accountants need to update their knowledge to meet the growing demand for high-quality sustainability-related information.

The publication is available on the IFAC website and complements IFAC's existing resources on sustainability, including webinars, podcasts, and publications, all of which are available on the IFAC Knowledge Gateway.

Read more.


IAASB announces new strategy and work plan to advance global audit and assurance standards

The International Auditing and Assurance Standards Board (IAASB) published its approved strategy and work plan aimed at enhancing consistency and quality of audit and assurance standards worldwide.

Read more.


IESBA unveils 4-year strategic roadmap putting ethics at the heart of corporate decision-making

The International Ethics Standards Board for Accountants (IESBA) announced the publication of its Strategy and Work Plan for 2024-2027 (SWP), titled Towards a More Sustainable Future: Advancing the Centrality of Ethics. The SWP sets out the IESBA's vision and strategic goals and actions, underpinning its ambition to put the International Code of Ethics for Professional Accountants (including International Independence Standards) at the heart of business and organizations.

Read more.


IESBA launches first global ethics standards on tax planning

The International Ethics Standards Board for Accountants (IESBA) announced the launch of the first comprehensive suite of global standards on ethical considerations in tax planning and related services, incorporated in the IESBA Code of Ethics.

Following certification by the Public Interest Oversight Board (PIOB), the standards establish a clear framework of expected behaviours and ethics provisions for use by all professional accountants and respond to public interest concerns about tax avoidance and the role played by consultants in light of revelations in recent years, such as the Paradise and Pandora Papers. 

These new standards are aimed at complementing and further strengthening the relevance of the existing IESBA Code addressing Tax Planning and Related Services. The standards become effective July 1st, 2025.

Read more.


IAASB: Guidance on Citing IFRS Accounting Standards

New guidance has just been issued by the International Auditing and Assurance Standards Board (IAASB) to help stakeholders understand how to reference IFRS Accounting Standards to follow recent updates to the IFRS Foundation Trademark Guidelines. The Guidance aims to clarify how auditors or practitioners should refer to the IFRS Accounting Standards in their reports, while also delving into the changes IAASB will adopt for future editions of the IAASB handbook to highlight existing references to the IASs and IFRSs.

More information is available here.



2023 IESBA Annual Report

The International Ethics Standards Board for Accountants (IESBA) has published its 2023 Annual Report.

Read more.


IPSASB developing the first Public Sector Sustainability Reporting Standard with support from the World Bank

The International Public Sector Accounting Standards Board (IPSASB), with support from the World Bank, is developing a climate-related disclosures standard for the public sector.

By increasing transparency, this standard will enable governments and other public sector entities to make more informed decisions about their contributions towards addressing the climate emergency, hold them accountable for their interventions, and foster trust in their efforts.

Read more.


Islamic Finance can address barriers to achieve SDGs says IFAC, MIA, and World Bank in new report

Unleashing the Potential of Islamic Finance: Global Perspectives on Achieving the SDGs with Islamic Finance Tools & Concepts, a new report from the International Federation of Accountants (IFAC), Malaysian Institute of Accountants (MIA) and the World Bank Group Inclusive Growth and Sustainable Finance Hub in Malaysia (World Bank) looks at the opportunities presented by Islamic finance, practical examples of its usage from Malaysia, and future pathways towards addressing challenges and unlocking the full potential of Islamic finance to support the SDGs.

Read more.


IFAC continues to convene and lead global discussion on Sustainability Assurance

As part of ongoing initiative to convene, inform and mobilize sustainability reporting and assurance stakeholders, the International Federation of Accountants (IFAC) released Sustainability Assurance: What to Expect.

Read more.


New Report from International Federation of Accountants, ICAEW, and Basel Institute on Governance Urges Accountants in Business to Continue to Lead Anti-Corruption Actions

The International Federation of Accountants (IFAC), the Institute of Chartered Accountants in England and Wales (ICAEW), and the Basel Institute on Governance have published a new, joint report, Integrated Mindset in Practice: Professional Accountants in Business and Anti-Corruption Compliance. It offers practical guidance and actionable strategies to approach anti-corruption initiatives with an integrated mindset, resulting in long-term value creation.

Read more.


New ISA for LCE Guidance on Auditor Reporting

The International Auditing and Assurance Standards Board (IAASB) has released new supplemental guidance on auditor reporting. This guidance is meant to be read with the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). It provides assistance for auditors about modifications to the auditor’s report when using the standard and includes information on using emphasis of matter and other matter paragraphs, reporting on other information, and reporting on a material uncertainty related to going concern.

Read more.


IPSASB News: Other Lease-Type Arrangements

The International Public Sector Accounting Standards Board (IPSASB) approved the Final Pronouncement, Concessionary Leases and Other Arrangements Conveying Rights over Assets (Amendments to IPSAS 43, IPSAS 47, and IPSAS 48). The relevant amendments will be effective starting from 1st January 2027. 

Read more IPSASB news here.


IFAC News: What’s new for the IESBA Code in the 2023 edition

The International Federation of Accountants (IFAC) has published an article summarizing the key changes to the International Code of Ethics for Professional Accountants (including International Independence Standards) (“the Code”).

The article covers changes since the previous summary issued in December 2022 and focuses on changes included in the 2023 edition of the Code, as well as horizon scanning for future developments. 

Read more.


New IAASB handbook now available

The International Auditing and Assurance Standards Board (IAASB) has released the 2023-2024 edition of the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, including International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).

The 2023-2024 Handbook comprises four volumes to improve user experience and accommodate new as well as revised standards.

Read more.


New Exposure Draft to Clarify Requirements for First-Time Adoption of Accrual Basis IPSAS 

The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS) (Amendments to IPSAS 33) for public comment. 

IPSAS 33 was issued in 2015 and has been applied by a number of public sector entities during their transition to accrual basis IPSAS.

The proposals in the Limited Scope Update Project do not propose to change the objective, scope, or available exemptions in IPSAS 33. Rather, the amendments to IPSAS 33 are aimed to make it easier to apply and to encourage first-time adopters to comply with IPSAS in a planned way as soon as possible.

MIA would like to invite its members to contribute to this consultation process by sending their feedback to technical@miamalta.org by 14th October 2024.

Read more.


IAASB publishes new ISA for LCE adoption guide 

The International Auditing and Assurance Standards Board (IAASB) has released a comprehensive adoption guide designed to help jurisdictions adopt the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE), an alternative to the full suite of International Standards on Auditing. The guide provides valuable insights into the adoption process, highlighting common steps and successful approaches, while also addressing potential challenges. The guide also outlines steps for legislative, regulatory, or relevant local bodies with standard-setting authority to allow practitioners to use the ISA for LCE.

Read more.

EC launches new tool to aid SMEs through their digital transition

In July, the European Commission (EC) announced the launch of the Digital Maturity Assessment Tool, designed to aid SMEs transition to digital technology.

This tool is available online free of charge in 32 languages and is managed by the European Digital Innovation Hubs. It helps businesses assess their digital maturity according to six key criteria: corporate digital strategy, digital readiness, improving digital skills, data management, automation and artificial intelligence, and green digital transformation.

Source: Accountancy Europe

IAASB unveils new Technology Position to shape the future of Audit and Assurance Standards 

In July, the European Commission (EC) announced the launch of the Digital Maturity Assessment Tool, designed to aid SMEs transition to digital technology.

The International Auditing and Assurance Standards Board (IAASB) announces the adoption of a new Technology Position that will guide how the IAASB adapts its work to embrace the intersection of audit, assurance, and technology. The Position is structured around three key components, namely: Technology Position Statement, Operationalising the Technology Position, and Monitoring and Adapting to Technical Trends.

Read more.

IPSASB Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement 

This Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement, was developed and approved by the International Public Sector Accounting Standards Board (IPSASB).

The objective of ED 90 is to propose amendments to specific IPSAS to: add current operational value as an applicable current value measurement basis at initial and subsequent measurement for IPSAS 12, Inventories, and IPSAS 31, Intangible Assets; update the definition of recoverable service amount in IPSAS 21, Impairment on Non-Cash Generating Assets; add a definition of accounting estimate to IPSAS 3, Accounting Polices, Changes in Accounting Estimates and Errors, consistent with IPSAS 46 terminology; and  enhance the consistency of current value measurement disclosures in IPSAS.

Read more.

IFAC & Global Accountancy Profession urge G20 to prioritise Sustainability and Governance 

On behalf of the global accountancy profession, the International Federation of Accountants (IFAC) is urging G20 leaders to focus on sustainability, transparency, and governance in view of the 2030 deadline for the United Nations Sustainable Development Goals.

IFAC’s new publication, G20 Call to Action 2024: Building a Just World & a Sustainable Planet, emphasises the essential role high-quality sustainability information, reporting and assurance play in achieving global sustainability targets. IFAC calls for G20 leadership in fostering a comprehensive ecosystem of sustainability reporting and assurance, grounded in international standards and supported by strong corporate governance practices.

Read more.


IPSASB News

IPSASB's new strategy rebalances work program towards IPSAS maintenance and sustainability reporting

The International Public Sector Accounting Standards Board (IPSASB) has published its 2024-2028 Strategy and Work Program, which rebalances the work program towards the maintenance of IPSAS and sustainability reporting. The IPSASB’s Strategic Objective for 2024-2028, strengthening Public Financial Management and sustainable development globally through increasing adoption and implementation of accrual IPSAS and international public sector sustainability reporting standards, will be achieved through delivering global standards and inspiring adoption and implementation.

Read more.

IPSASB Issues Final Pronouncement on Concessionary Leases and Other Arrangements Conveying Rights Over Assets

The International Public Sector Accounting Standards Board (IPSASB), developer of IPSAS, international accrual-based accounting standards for use by governments and other public sector entities around the world, has issued Concessionary Leases and Other Arrangements Conveying Rights over Assets (Amendments to IPSAS 43, IPSAS 47, and IPSAS 48). 

The new guidance addresses public sector issues specific to concessionary leases (i.e. leases at below-market terms) and other arrangements conveying rights over assets that are not leases that are prevalent in the public sector. It reflects feedback from constituents to the Request for Information, Concessionary Leases and Other Arrangements Similar to Leases, and build on the principles in IPSAS 43, Leases, IPSAS 47, Revenue, and IPSAS 48, Transfer Expenses, and thus complements those Standards.

Read more.


IFAC Report: Beyond the G20 – The State of Play in Sustainability Disclosure & Assurance 

The International Federation of Accountants (IFAC) has recently published a report Beyond the G20: The State of Play in Sustainability Disclosure & Assurance. The report noted that the high rate of sustainability reporting is encouraging, however it suggested that sustainability assurance needs to be developed more fully.

Read more.


IPSASB Issues Two Pronouncements on Mineral Resources 

The International Public Sector Accounting Standards Board (IPSASB) has issued International Public Sector Accounting Standard (IPSAS) 50, Exploration for and Evaluation of Mineral Resources, and Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12).

IPSAS 50 provides guidance on accounting for the costs incurred in the exploration and evaluation of mineral resources, based on the selection of an accounting policy specifying which expenditure should be recognised as exploration and evaluation assets. IPSAS 50 is aligned with the private sector requirements in IFRS 6, Exploration for and Evaluation of Mineral Resources, with limited changes for the public sector context.

Stripping Costs in the Production Phase of a Surface Mine clarifies when to capitalise costs incurred to remove waste material in surface mining operations as inventory or a non-current asset or both. The guidance is aligned with IFRIC 20, Stripping costs in the Production Phase of a Surface Mine, with limited changes for the public sector context. 

The effective date for both IPSAS 50 and Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) is 1st January 2027, with earlier application permitted.

Read more.


IESBA’s final pronouncement on Using the Work of an External Expert 

The International Ethics Standards Board for Accountants (IESBA) released its final pronouncement on Using the Work of an External Expert, which aims to provide guidance on whether an external expert has the necessary competence to properly use that expert’s work. The standard also provides guidance in the application of the Code’s conceptual framework when using the work of an external expert.

Read more.


IAASB revises ISA 570, Going Concern 

The International Auditing and Assurance Standards Board (IAASB) released a revised version of the International Standard on Auditing (ISA) 570 (Revised 2024), Going Concern. The revised standard will be effective for audits of financial statements for periods beginning on or after 15th December 2026.

 Read more.

IESBA: Q&As on the tax planning and related services standards in the IESBA Code 

The International Ethics Standards Board for Accountants (IESBA) released Question & Answers (Q&As) to aid the adoption and implementation of the IESBA Tax Planning and Related Services Standards. The standards include a principles-based framework and a global ethical benchmark to support professional accountants in public practice and in business.

Read more.

IAASB announces withdrawal of ISAE 3410 

The International Auditing and Assurance Standards Board (IAASB) has approved the withdrawal of International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements.

The withdrawal will take effect from the applicable date of the International Standard on Sustainability Assurance 5000.

Read more.

IFAC, AICPA & CIMA study on assurance on sustainability reporting 

The International Federation of Accountants (IFAC), the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA) published a study which shows that more global companies sought assurance on some aspects of their sustainability disclosures  in 2023 compared to the previous year. More specifically, it was appreciated that the percentage of companies involved in sustainability reporting remained constant whilst assurance was obtained by 73% of companies on at least some of their sustainability disclosures, with greenhouse gas emissions being the most broadly assured category of sustainability information.

Read more.

               

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