The State of Play in Reporting and Assurance of Sustainability
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The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis is designed to update understanding (based on 2020 reporting) of market practice for the assurance of environmental, social, and governance (ESG or sustainability) information, globally.This report is an update to the The State of Play in Sustainability Assurance report published in July 2021.

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