CRH, the building materials group tops the Smart Assurance Index for the first time

Carbon Smart: Launch of 'The smart assurance index 2013'Carbon Smart has published its fourth annual Report and Index on the state of sustainability assurance, which ranks the assurance of the FTSE 350 companies, highlighting the top performers and those still with work to do. CRH, the buildings materials group has topped the Smart Assurance Index for the first time, ending Vodafone’s 2 year reign.

Assurance is the third party verification of companies’ reported sustainability data and procedures, which aims to reduce the risk of material error in their corporate sustainability reports. 280 of the FTSE 350 companies don’t carry out assurance, which begs the question: Where is the value in assurance?

  • With the introduction of MGHR (Mandatory Greenhouse Gas Reporting) coming into affect this year, these FTSE 350 companies are legally required to report on their carbon and to ensure that their reporting is accurate.
  • There is increasingly greater reputational risk on companies to get their reporting right; with pressure from stakeholders (including clients, investors and environmental campaigners) to be reporting clearly and comprehensively on sustainability performance

Download the Smart Assurance Index to find your place in it and discover more about trends in sustainability assurance for 2013:

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