This resource presents a summary of the one-on-one interviews with ISEAL members and select other sustainability initiatives as part of the project on remote auditing practices and assurance responses to COVID-19.
This guide supports sustainability systems and their assurance partners make decisions about when remote auditing practices are appropriate and desirable, and how to use new technology and data to both inform and then operationalize that choice. It aims to give practical advice based on experiences to date, both on the types of tools and data sources available, as well as some key considerations for successful integration of remote audit technology into assurance processes.