Introduction

At the recent ICAC 43rd Annual Caribbean Conference of Accountants, Moore TT’s Managing Director Anthony Pierre delivered a presentation that reframed a conversation the region can no longer afford to defer. As companies across the Caribbean and globally rush to publish sustainability reports, the uncomfortable question is this: can anyone actually trust what they’re reading?

Anthony’s answer — and his challenge to the profession — was clear. Sustainability reporting without assurance is information. Sustainability reporting with assurance becomes trust.

Here are the key takeaways from his presentation:

  • The trust gap is real. More companies are publishing sustainability reports, but investors and stakeholders still question the credibility of what they are seeing.
  • Reporting has evolved. ESG disclosures are no longer just about saying the right things. They are about producing information that can stand up to scrutiny.
  • Assurance expectations are rising. Under ISSA 5000, organisations can pursue limited or reasonable assurance, but the global direction is clear: stronger, more credible assurance will matter more.
  • Regulation is accelerating. With frameworks such as the EU CSRD and IFRS S1 and S2, businesses with regional or international exposure need to be preparing now.
  • Data remains the real challenge. Weak controls, manual processes and incomplete supply chain data continue to undermine reporting quality.
  • The profession is changing. The future of assurance will require ESG understanding, climate risk awareness, data capability and stronger systems thinking.

At Moore TT, we are building the capability to support organisations at every stage of their sustainability assurance journey — from readiness assessments and internal control reviews to formal assurance engagements and international reporting frameworks.

If your organisation publishes or plans to publish sustainability information, the time to get it assured is now. Connect with Moore TT to find out how we can support you.