Sources of sustainability accounting assurance standards include:

a. CPA Practitioners: AT Section 101;

b. Non-CPA firm sources : International Standard on Assurance Engagements, ISAE 300, and AccountAbility AA1000 Assurance Standard (AA1000AS);

c. Other institutions: Lucideon, Lloyds, Interchica, Climate Registrys General Reporting Protocol, various emissions authorities and several national regulatory authorities.

Develop a summary Table on how such entities provide such standards differently