An Investigation of TBL Report Assurance Statements: Australian Evidence

This study investigates current practice relating to the provision of triple bottom line (TBL) report assurance statements. In undertaking the analysis, a database was constructed of companies that have released TBL reports accompanied by third‐party assurance statements. The results of the research show that in Australia there is great variability in the contents of TBL assurance statements. Arguably, the great variation in practice raises questions about the usefulness, or “value‐add”, of TBL report assurance statements.