using 2005 data, but including all companies, not only the top 100, show that 43% of UK, 47% of Australian and 6% of US sustainability reports include an assurance statement. Our survey reveals that 55% of UK respondents, 70% of Australian respondents and 53% of US respondents want companies to publish an assurance statement. Our results indicate that there is a need for more companies to provide assurance statements, particularly
in the US and in Australia