By providing external validation of disclosures, and of the processes undertaken in producing those disclosures, assurance can increase the confidence of capital providers and other stakeholders using non-financial information to guide their decision-making.

But what is assurance? How does it work? And how is it beneficial to users of nonfinancial information?

This ‘Buyer’s guide to assurance on non-financial information’ (the guide), written by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW) and the WBCSD, addresses these questions and brings much-needed clarity on a topic that is often perceived as confusing.