Who is the 'front line' in determining if and how sustainability information will be assured?

Who is the 'front line' in determining if and how sustainability information will be assured?

• A. The Audit Committee
• B. The CEO
• C. The Board
• D. External auditors

Answer: (A)

The Audit Committee is the part of governance that oversees the integrity of reporting, including sustainability information. It is responsible for deciding the scope and level of assurance and for selecting and overseeing the external assurance provider. This makes it the group that determines how and what will be assured, coordinating with management to set the appropriate assurances and addressing any issues that arise. The CEO prepares and presents the data, but the decision about assurance approach sits with the Audit Committee, while external auditors carry out the actual assurance work under that guidance. The Board provides overall oversight, but the front-line decisions about assurance strategy and scope are centered in the Audit Committee.

The Audit Committee is the part of governance that oversees the integrity of reporting, including sustainability information. It is responsible for deciding the scope and level of assurance and for selecting and overseeing the external assurance provider. This makes it the group that determines how and what will be assured, coordinating with management to set the appropriate assurances and addressing any issues that arise. The CEO prepares and presents the data, but the decision about assurance approach sits with the Audit Committee, while external auditors carry out the actual assurance work under that guidance. The Board provides overall oversight, but the front-line decisions about assurance strategy and scope are centered in the Audit Committee.