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The Smart Assurance Index 2013

Carbon Smart is pleased to present the results of its 4th report edition revealing the state of sustainability assurance in the FTSE 350, celebrating those companies who demonstrate commitment to transparency and accuracy in sustainability reporting by committing resources to robust third party assurance.

Less than 25% of the FTSE 350 have their sustainability data assured but, with legislation coming into effect in September 2013 requiring all listed companies to declare their carbon emissions, the reporting landscape is altering.

The ever increasing scrutiny being placed on company reporting processes only makes this research more important. We hope the smart assurance index will guide companies to avoid the pitfalls and extract maximum business value from their sustainability reporting.

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