The document discusses perspectives from sustainability assurance practitioners on aligning assurance programs with operational capabilities. It notes that while programs aim for ambitious goals like assessing completeness and responsiveness, practitioners struggle with vague and disconnected data. They also struggle to balance "accountant" habits of structure with "non-accountant" habits of flexibility needed to assess diverse sustainability issues. Practitioners are shifting to focus more on due process and distinct methodologies to structure judgment calls, and some see stakeholders directly assessing reporting to outsource program goals. However, questions remain about who external users are and who is responsible for stakeholder assessments.

1. Aligning programmes with operations: Privileging practitioner perspectives Brendan O’Dwyer Professor of Accounting University of Amsterdam Business School The GRI Amsterdam Global Conference on Sustainability and Transparency Academic conference: Assurance of sustainability reporting Thursday 27 May 2010

10. All occurring in the midst of … A persistent practitioner quest to establish the legitimacy of assurance with key audiences …

11. 5. The practitioner quest for legitimacy Assurance practice Securing legitimacy with the ‘internal world’ Securing legitimacy with the non-client ‘external world’ Securing legitimacy with clients (auditees)