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ESG assurance is rapidly becoming a near-term priority for audit firms as Australia moves toward mandatory climate disclosures. This article outlines what ESG assurance involves, why it matters now, and how firms can introduce structure, consistency and confidence into their first engagements.

ESG assurance challenges stem from evolving standards, lack of structure, and added workload, making consistency, efficiency, and scalability difficult.

Why trust, governance and professional judgment will define success in an AI-driven accounting landscape

Firms prioritize security, oversight and bias mitigation.