This literature review provides a summary of the key insights from recent studies that use an archival method. It covers two subject matters: climate-related information and other sustainability information. For each, the paper reviews and summarises findings on current practices and the determinants and consequences of the reporting and assurance of climate-related and other sustainability information in both voluntary and mandatory regimes. The review identifies areas that are close to saturation and those that are currently under researched. It also highlights key trends in this evolving area for future research to explore.

中文翻译：

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气候相关信息和其他可持续性信息的报告和保证：研究和实践回顾

这篇文献综述总结了最近使用档案方法的研究的主要见解。它涵盖两个主题：气候相关信息和其他可持续性信息。对于每一个，本文回顾并总结了关于当前实践的发现，以及在自愿和强制性制度中报告和保证气候相关信息和其他可持续性信息的决定因素和后果。审查确定了接近饱和的领域和目前正在研究的领域。它还强调了这一不断发展的领域的主要趋势，以供未来研究探索。