Proving Assurance For Sustainability Reports: An Instructional Case

• In Event: Continental Breakfast and Research & Education Forum
  In Paper Session: Table 13: Instructional Cases

Abstract

In recent years, there has been an increased focus on the impact of corporations’ present actions on the ecosystems, societies, and environments of the future. As such, companies are undertaking activities, broadly referred to as sustainability or corporate social responsibility. Because of the increased interest in sustainability from the public and other stakeholders, many companies prepare sustainability reports, sometimes with added assurance. This instructional resource provides students with an opportunity to review a sustainability report. Students are required to answer a series of questions about assurance for a sustainability report and then determine the specific procedures necessary for providing assurance. The case is appropriate for undergraduate advanced auditing and graduate auditing courses.

Authors

• Veena Looknanan Brown, University of Wisconsin-Milwaukee

• Mark Kohlbeck, Florida Atlantic University - Boca