Chapter 25, Problem 26DQP

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 information presented by management in these reports. Visit the Web site for the Home Depot Company (www.homedepot.com) and locate the Company’s 2014 Sustainability Report.

Read the report to answer the following:

Required

1. a. What are the key issues overseen by the company’s Sustainability Integration System?
2. b. What assertions did the company make about the recycling of CFL bulbs and rechargeable batteries, and the water reclamation tanks?
3. c. To what extent might users of the report demand more assurance about the information contained in the report?
4. d. What challenges would CPAs face in providing assurance about information contained in this report?