Guests Naomi Greer and Andrea Rudert share an overview of The Clorox Company's latest integrated report including an interactive web version and research the company has done on the influence of their report.

As always, this presentation was followed by >40 minutes of questions and discussion among our community.

Part of the discussion was about assurance. Participants shared a number of useful resources: 

 here are the links from the chat discussion about assurance:

• IAASB has a project on assurance on extended external reporting assurance and is one such example of EER: http://www.ifac.org/publications-resources/consultation-paper-extended-external-reporting-assurance ;
• Another paper of interest:  https://www.researchgate.net/publication/313108936_Empirical_evidence_of_the_disclosure_and_assurance_of_Integrated_Reporting_-_A_content_analysis_of_the_IIRC_Examples_Database
• The standards that assurance practitioners are using to assure the non-financial information are the AICPA’s Clarified Attestation Standards found at this link: https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/ssae-no-18.pdf. The specific sections within this document that are being used are:AT-C 105 Concepts Common to All Attestation Engagements and Either AT-C 205 Examination Engagements (for examination engagements) or AT-C 210 Review Engagements (for review engagements)
• Additional guidance that assurance practitioners are using to help them apply the above standards to non-financial information can be found in this guide: Attestation Engagements on Sustainability Information Guide: https://www.aicpastore.com/AuditAttest/PRDOVR~PC-AAGSUST/PC-AAGSUST.jsp

We are planning future sessions on assurance and the multi-capital model. Please join us!