Findings and deductions. From Table II it is evident that ISAE3000 is the
dominant standard used by practitioners for assurance on sustainability information,
with fewer practitioners adopting AA1000AS. However, it is encouraging that
19.05 percent of reports are issued on the basis of both AA1000AS and ISAE3000.
These finding are also in line other studies (such as those of Ackers, 2009; Deegan et al.,
2006a, b; Mock et al., 2007), which indicated that variability exists in the content of
sustainability assurance reports and the criteria applied in their preparation.