Sustainability Governance vs Sustainability Assurance

Main Characteristics, Similarities and Differences

Sustainability Governance

Sustainability Governance (SG) is the system by which entities are 1) managed through their internal regulations and 2) held accountable for their actions from the sustainability standpoint.

  • SG Sets the System
    • Policies and Goals
    • Identification of Risks and Opportunities
    • Organizational Structure
    • Management Plans
    • Stakeholder Engagement and Communication System
    • Monitoring
    • Reporting
  • SG implements the system through the behaviors of the entity members at all levels

Sustainability Assurance

Sustainability Assurance (SA) is the practice of verifying and certifying the facts in the Non-Financial Disclosure of Information about Sustainability.

  • Auditing and Certifying
  • Additionally may do the Sustainability Reporting

Sustainability Governance vs Benefits

Focused on improving the performance through improving the system

Target internal audiences to improve performance

Long Term Results

Significant value added even if media communication was not involved

Sustainability Assurance vs Benefits

Focused on improving the perception for a given performance

Target external audiences to gain sustainability labeling

Short Term Results

Not much value added if no solid Sustainability Governance is backing up

Sustainability Governance and Assurance Explained






SG ExplainedSA Explained

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