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March 2014

The Expanding Use of Sustainability Reporting

Standards Setting and Assurance Opportunities for CPAs

In today's global business environment, external pressures—such as climate change, resource scarcity, population growth, and worldwide economic development— drive businesses to focus on more than just financial reporting. In the United States and throughout the world, companies spend increasing amounts of time and money dealing with issues of corporate social responsibility (CSR), such as implementing sustainability initiatives and reporting the results of their efforts to stakeholders.

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