With greater frequency, organizations are issuing sustainability reports that describe how they engage in socially responsible activities. Many believe that users will increasingly want assurances from CPAs about the reliability of the informa-
tion presented by management in these reports. Visit the website for the Home Depot
Company (www.homedepot.com) and locate the company’s 2018 Sustainability Report.
Read the report to answer the following:
a. What are the seven sustainability areas of focus as identified on page 8 of the report?
b. What assertions did the company make about their energy use and their carbon
footprint?
c. How does Home Depot use the Global Reporting Initiative Framework in developing
their report?
d. To what extent might users of the report demand more assurance about the information contained in the report?
e. What challenges would CPAs face in providing assurance about information con-
tained in this report?
