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July 2018 » The Current State of Sustainability...
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Jill M. D'Aquila, PhD, CPA
In BriefEven as sustainability reporting continues to gain traction among public and even private companies, there remains little consensus on what it means and how to attest to it. There are several competing standards setting bodies, as well as numerous reporting and attestation initiatives. The author outlines the current status of sustainability standards, how those standards are reflected in sustainability reports, and the many challenges still facing this area of growing investor interest.
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