Inspiring trust through insight

The focus of business and reporting is changing

Successful business leaders recognise the need to focus on sustained value creation. Now more than ever, this requires a broader view of growth than just increased output and short-term financial returns, as significant mega trends are putting to the test the resilience, sustainability and impact of organisations’ strategies and business models.

Today’s assurance model doesn’t always easily fit

The audit has played, and continues to play, a critical role in building trust in financial reporting. But today’s broader assurance model is not always an easy fit with corporate reporting that is transitioning to a model that is broader, more forward-looking and more integrated.

We believe there is another way to build trust

We propose an approach focused on providing insight into various dimensions of an organisation’s reporting. This would let stakeholders look behind what’s reported to understand where an organisation is on its reporting journey.

The aim is to accelerate change

Organisations’ internal and external reporting are already beginning to evolve to reflect the new demands of a changing world and a broader set of drivers of value creation. The assurance profession should support and accelerate this journey – but we need to be prepared to think outside the box about how trust can be built in innovative ways.

Corporate reporting is evolving

Sound business decisions increasingly need to reflect accountability to a wider set of stakeholders and an integrated view of the outcomes and impacts of the organisation’s activities.

Can it all
be assured?

Today’s assurance model assumes a mature reporting model, and not all information is yet ‘assurable’ in that more traditional sense.


Is there another way?

We believe the answer is yes. The way forward lies in challenging current concepts to think differently about how trust can be built into an organisation’s emerging and evolving reporting.