Smart Paper

The Smart Assurance Index 2011

This research has reviewed, for a second year, the approaches taken to sustainability and carbon assurance in the FTSE 350 and how well these approaches compare to our best practice benchmarks. Our research reveals leaders in the field, and identifies recommendations to improve the assurance statements in the FTSE 350.

When performed well, sustainability and carbon assurance can provide critical, integral support to company reporting. However, when it fails to meet the common elements of best practice assurance, we find that its value declines in the eyes of all stakeholders. We consider the opinions of investors and reporting companies on the issue of sustainability assurance, and provide a discussion of these results.