This publication follows the Guidance Sustainability Reporting: How SMPs Can Build the Capacity to Support SMEs published in December 2022. EFAA for SMEs continues its commitment to helping small- and medium-sized accountancy practices (SMPs) play a key role in achieving the sustainable transition of the European economy.
This new guide offers suggestions on how SMPs can best respond to the rapid emergence of assurance on sustainability reporting that is, sustainability reporting assurance.
We explain how the landscape is fast evolving and how significant new reporting requirements, and the limited time to get ready for them, demand that SMPs and SMEs prepare now for their implementation and indirect effects.
Finally, we share useful tips on how SMPs can get ready to provide sustainability reporting assurance for their clients, in particular SMEs.
The guide is also available in Portuguese.