Researchers analyzed Environmental, Social, and Governance (ESG) reports from companies on The Wall Street Journal’s and Investor's Business Daily’s top 100 sustainable companies lists. They investigated the prevalence of external assurance, the types of assurance provided, and the assurance providers themselves. With a focus on whether reports are assured, the assurance type and standards cited, and if the assurance provider is also the financial statement auditor, their findings shed light on current practices and geographical differences in ESG reporting and assurance.