Assurance of Sustainability Information: Recent Research Trends and Implications for Standard‐Setting

Abstract

With the growth in reporting of sustainability information and the necessity to improve the credibility and trustworthiness of this information, independent assurance of sustainability information is becoming increasingly important. Internationally, we have seen the recent development of reporting standards on sustainability and climate‐related information, accompanied by the development of assurance standards by the IAASB. With countries and companies increasingly reporting this information and adopting these standards, the need for high‐quality research has never been greater. In this perspectives article invited by the editor‐in‐chief, we identify trends in the most recent sustainability assurance research (107 publications in leading journals from 2018–2025), examining research methods, topics and publication outlets. To identify how this body of research has the potential to inform assurance standard‐setting, we develop an assurance quality framework (adapted from the IAASB's Audit Quality Framework) and code these publications against the elements of this developed framework. We also identify and categorise from these 107 publications any references to, and implications for, assurance standards. In this way, we outline current level of knowledge and identify potential future research topics. The changing assurance environment, challenges remaining and gaps in the research allow us to identify unresolved issues needing further research, which can also inform future policy and practice.