Which party is most typically responsible for independent assurance on the data used in sustainability reporting?

Which party is most typically responsible for independent assurance on the data used in sustainability reporting?

• A. Marketing department
• B. Internal Audit
• C. IT helpdesk
• D. External customers

Answer: (B)

Independent assurance on the data used in sustainability reporting is typically provided by the internal audit function. Internal audit sits outside day-to-day management and reports to the board or the audit committee, giving it the objectivity needed to assess how data is collected, controlled, and reported. They review data governance, data quality controls, and the reliability of the metrics underpinning sustainability disclosures, helping ensure the information is accurate and complete. While external verifiers can provide assurance, internal audit is the common internal source of independent assurance, whereas marketing, IT helpdesk, or external customers aren’t appropriate providers of this assurance.

Independent assurance on the data used in sustainability reporting is typically provided by the internal audit function. Internal audit sits outside day-to-day management and reports to the board or the audit committee, giving it the objectivity needed to assess how data is collected, controlled, and reported. They review data governance, data quality controls, and the reliability of the metrics underpinning sustainability disclosures, helping ensure the information is accurate and complete. While external verifiers can provide assurance, internal audit is the common internal source of independent assurance, whereas marketing, IT helpdesk, or external customers aren’t appropriate providers of this assurance.