You have been approached by Alex Wilson, the president of your local CPA Australia branch, to make report on the current state of Corporate Social Responsibility (CSR) and Sustainability reporting and assurance. The report is to focus on Australia, the European Union (EU) and the United States of America (US) in particular. The final report is to be disseminated to attendees at the upcoming regional conference on 'New Directions in Accounting'. You have also been asked to present a five-minute summation of your findings and answer questions from the attendees.

Q: Current details on which companies undertake such reporting and level reporting that is assured, and who is providing the assurance service?