Inbrief

Just under half of FTSE100 companies now use external assurance for their non-financial reports – a five-fold increase since 2001, when only one in ten did so. Annual research by the Sd3 consultancy also showed the growth in external assurance has extended to unlisted companies, as well as government and non-governmental organizations, including the Defence Ministry and WWF, which both had non-financial reports externally assured last year for the first time.