Sustainability reporting has become a common business practice in the United States, and now research shows that sustainability assurance efforts more than pay for themselves in a majority of companies. Independent assurance of sustainability reports is growing but remains uncommon in the United States, according to a survey conducted by KPMG in 2017.

Organizations such as the AICPA are helping accounting firms provide sustainability assurance to their clients in many ways, including the publication of a recent attestation guide. However, the lower rate of adoption of sustainability assurance in the United States, compared with other countries, indicates that many companies need to be convinced of the merits of having their sustainability reports assured.

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