Which of the following is NOT a type of assurance related to sustainability reporting?

Certifications are generally associated with compliance to specific standards or guidelines within sustainability practices, rather than a type of assurance process specifically related to sustainability reporting. Assurance types, such as examinations, reviews, and audits, are systematic evaluations aimed at providing credible and reliable assessments of sustainability reports. These processes increase stakeholder confidence by determining the accuracy and completeness of the information disclosed.

Examinations involve a thorough examination of the sustainability report and supporting evidence against specified criteria, often resulting in a higher level of assurance. Reviews provide a less intensive form of assurance compared to examinations, typically involving limited procedures to assess the reasonableness of sustainability information. Audits, similar to examinations, involve a detailed review of the reporting process and its adherence to relevant frameworks, resulting in a high level of assurance.

While certifications can be an essential part of sustainability efforts, they do not represent a direct assurance mechanism for the accuracy or reliability of sustainability reports. This distinction clarifies why certifications do not fit within the standard types of assurance associated with sustainability reporting.