EFAA for SMEs is committed to helping small- and medium-sized accountancy practices (SMPs) play a key role in achieving the sustainable transition of the European economy. In July 2021, they issued a Call to Action: SMPs Supporting Creation of the Sustainable Economy to SMPs and their professional bodies, and in December 2022 they issued the guide Sustainability Reporting: How SMPs Can Build the Capacity to Support SMEs that focuses on sustainability reporting. This recent guide focuses on the assurance of sustainability reports.

This guide offers suggestions on how small- and medium-sized accountancy practices (SMPs) can best respond to the rapid emergence of assurance on sustainability reporting that is, sustainability reporting assurance. It explains 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. The guide includes useful tips on how SMPs can get ready to provide sustainability reporting assurance for their clients, in particular SMEs.

Click here to view the full article on the EFAA Guidance for SMPs on Sustainability Reporting Assurance.