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Mapping Global Reporting and Assurance Practices
G20 +
▪ 4th publication / 4-year trend
▪ 1400 largest companies
▪ 22 jurisdictions
▪ ESG Reporting / Assurance / Standards
Singapore Event 2024 State of Play Slides
69% 31%
2019
2020
2021
2022
RATE OF
ASSURANCE BY
JURISDICTION
The rate of assurance continued to steadily
progress across most jurisdictions from 51%
in 2019 to 69% in 2022.
• 100% of companies reviewed in France,
Italy, and Spain obtained assurance on
some of the ESG information disclosed.
• Average assurance in Other EMEA
jurisdictions declined 1% - mostly due to
higher rates of reporting in Saudi Arabia
without additional assurance.
Have Assurance No Assurance
100%
AMERICAS EUROEPAN UNION OTHER EMEA ASIA-PACIFIC
ARGENTINA CANADA USA GERMANY SPAIN SAUDI
ARABIA
TURKEY AUSTRALIA HONG KONG
S.A.R.
INDONESIA SINGAPORE
BRAZIL MEXICO FRANCE ITALY RUSSIA SOUTH
AFRICA
UNITED
KINGDOM
CHINA’S
MAINLAND
INDIA JAPAN SOUTH
KOREA
100%
50%
0%
69% AVERAGE OF ASSURANCE
58% 42%
2019
2020
2021
2022
WHO PROVIDED
ASSURNCE
BY JURISDICTION
Audit firms continue to perform the majority
of sustainability assurance.
• 73% of audit firm assurance was
performed by a company’s statutory audit
firm.
• Over 90% of assurance in the EU was
performed by audit firms.
• Audit firm market share has fallen from
47% in 2019 to 40% in 2022 in Asia-
Pacific.
Audit Firm Other Service Provider
100%
AMERICAS EUROEPAN UNION OTHER EMEA ASIA-PACIFIC
ARGENTINA CANADA USA GERMANY SPAIN SAUDI
ARABIA
TURKEY AUSTRALIA HONG KONG
S.A.R.
INDONESIA SINGAPORE
BRAZIL MEXICO FRANCE ITALY RUSSIA SOUTH
AFRICA
UNITED
KINGDOM
CHINA’S
MAINLAND
INDIA JAPAN SOUTH
KOREA
100%
50%
0%
58% AVERAGE OF AUDIT FIRMS
MAPPING ASSURANCE PRACTICE: APPLICATION OF ISAE 3000 (REVISED)
5
92%
Percent of assurance reports that use
ISAE 3000(R).
Of assurance that applies ISAE 3000 (Revised),
percent of engagements performed “in
accordance with.”
Of assurance that applies ISAE 3000 (Revised),
percent of engagements that apply IESBA
Code or other ethics code/standard
Of assurance that applies ISAE 3000 (Revised),
percent of engagements that apply ISQC 1
or other quality control standard.
AUDIT FIRMS
OTHER SERVICE
PROVIDERS
38%
97% 64%
91% 33%
94% 43%

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Singapore Event 2024 State of Play Slides

  • 1. Mapping Global Reporting and Assurance Practices G20 + ▪ 4th publication / 4-year trend ▪ 1400 largest companies ▪ 22 jurisdictions ▪ ESG Reporting / Assurance / Standards
  • 3. 69% 31% 2019 2020 2021 2022 RATE OF ASSURANCE BY JURISDICTION The rate of assurance continued to steadily progress across most jurisdictions from 51% in 2019 to 69% in 2022. • 100% of companies reviewed in France, Italy, and Spain obtained assurance on some of the ESG information disclosed. • Average assurance in Other EMEA jurisdictions declined 1% - mostly due to higher rates of reporting in Saudi Arabia without additional assurance. Have Assurance No Assurance 100% AMERICAS EUROEPAN UNION OTHER EMEA ASIA-PACIFIC ARGENTINA CANADA USA GERMANY SPAIN SAUDI ARABIA TURKEY AUSTRALIA HONG KONG S.A.R. INDONESIA SINGAPORE BRAZIL MEXICO FRANCE ITALY RUSSIA SOUTH AFRICA UNITED KINGDOM CHINA’S MAINLAND INDIA JAPAN SOUTH KOREA 100% 50% 0% 69% AVERAGE OF ASSURANCE
  • 4. 58% 42% 2019 2020 2021 2022 WHO PROVIDED ASSURNCE BY JURISDICTION Audit firms continue to perform the majority of sustainability assurance. • 73% of audit firm assurance was performed by a company’s statutory audit firm. • Over 90% of assurance in the EU was performed by audit firms. • Audit firm market share has fallen from 47% in 2019 to 40% in 2022 in Asia- Pacific. Audit Firm Other Service Provider 100% AMERICAS EUROEPAN UNION OTHER EMEA ASIA-PACIFIC ARGENTINA CANADA USA GERMANY SPAIN SAUDI ARABIA TURKEY AUSTRALIA HONG KONG S.A.R. INDONESIA SINGAPORE BRAZIL MEXICO FRANCE ITALY RUSSIA SOUTH AFRICA UNITED KINGDOM CHINA’S MAINLAND INDIA JAPAN SOUTH KOREA 100% 50% 0% 58% AVERAGE OF AUDIT FIRMS
  • 5. MAPPING ASSURANCE PRACTICE: APPLICATION OF ISAE 3000 (REVISED) 5 92% Percent of assurance reports that use ISAE 3000(R). Of assurance that applies ISAE 3000 (Revised), percent of engagements performed “in accordance with.” Of assurance that applies ISAE 3000 (Revised), percent of engagements that apply IESBA Code or other ethics code/standard Of assurance that applies ISAE 3000 (Revised), percent of engagements that apply ISQC 1 or other quality control standard. AUDIT FIRMS OTHER SERVICE PROVIDERS 38% 97% 64% 91% 33% 94% 43%