Sustainability Assurance: Comparing Drivers of Practice in Integrated Reporting Assurance and the Newly-Emerging Field of TCFD Assurance

近几十年来，跨国公司在规模、实力和全球传播方面的迅速增长，与此同时，公众对企业对环境和社会的外部性的认识日益提高，最终导致对扩大公司责任的要求日益增加。可持续发展报告（SR）的大幅增长证明了这一点，公司通过SR披露其经济、社会和环境影响。该领域最近的两个较重要的发展是综合报告（IR）和气候相关财务披露工作组（TCFD）报告。IR是一种快速发展的实践，它寻求在公司的年度报告中整合财务和非财务信息，旨在通过将战略、目标和价值创造的关键主题联系起来，提供公司整体业绩的整体描述。

In recent decades, the rapid growth of multinational corporations in size, power and global spread has been coupled with increasing public awareness of business' externalities upon the environment and society, culminating in growing demand for extended corporate accountability. This has been exemplified by the substantial growth of sustainability reporting (SR), whereby firms disclose their economic, social and environmental impacts. Two of the more significant recent developments in this field are Integrated Reporting (IR) and TCFD (The Task-force on Climate-related Financial Disclosures) Reporting. IR is a rapidly growing practice that seeks to integrate financial and non-financial information in corporations' annual reports, aiming to provide a holistic account of a company's overall performance by connecting the key themes of strategy, purpose and value creation.