Sustainability Assurance Has to Be a Precondition, Not a Compliance Checkbox

74% of S&P 500 companies revised their GHG emissions data at least once over a decade of voluntary reporting. That's the assurance gap in practice.

Deloitte's Sarah Digirolamo and Kristen Sullivan join The Pre-Read to break down what it takes to get assurance-ready before regulators require it, and why having the data isn’t enough if it isn’t in scattered silos.

In this episode:

• Why assurance readiness is a precondition for any assurance engagement, not a step within it

• Why companies consistently believe their data is sufficient when it is scattered across systems, geographies, and methodologies with no central governance

• How the cultural difference between sustainability teams and audit teams creates friction, and how successful organizations work through it

• Why the linkage between sustainability and financial reporting is where investors are paying close attention