Coffee Break PD

This podcast, based on the work of Gregory P. Shields, CPA, CA and published by CPA Canada, examines the growing complexity and limited demand for sustainability assurance services. While sustainability reporting is expanding globally due to new frameworks like the EU’s CSRD and the ISSB standards, the Canadian market for independent ESG assurance remains small. The podcast highlights why widespread adoption is unlikely—regulatory hesitancy, cost concerns, technical challenges, and limited supply of qualified professionals all contribute to making sustainability assurance a tough sell rather than a booming opportunity.