Evaluating innovative assurance practices for sustainability reporting

虽然各实体今天对更广泛的社会和环境问题负责和报告，但这种改进的报告必须是可信的，才能得到依赖。通过评估提出或披露创新的提高可信度机制的环境，本项目旨在探讨这些不断演变的机制的效力及其对信息质量和用户的影响。预计该项目将在确定和评价最佳做法、提高信誉的技术以及为澳大利亚和海外的政策和标准制定方案提供信息方面作出重大贡献。好处包括更高质量和更可靠的披露，从而做出更好的资源分配决定和知情的政策决定。

While entities are today accountable for and report on a broader range of social and environmental issues, such enhanced reporting must be credible to be relied upon. Evaluating settings where innovative credibility-enhancing mechanisms are proposed or disclosed, this project aims to explore the efficacy of these evolving mechanisms and their impact on information quality and users. This project is expected to make significant contributions in identifying and evaluating best practice credibility-enhancing techniques and informing policy and standard-setting options in Australia and overseas. The benefits include higher quality and more reliable disclosures resulting in better resource allocation decisions and informed policy determinations.