I'm pleased to share this link https://authors.elsevier.com/c/1cFhF,6yxDEMWR for a free download of my article with @g_auld in @WorldDevJournal on private sustainability governance programs' changes to audit policies during the COVID-19 pandemic.
We examine audit policy changes of 98 private programs between April-November 2020. We find that half of them publicly announce audit changes, with @ISEALalliance members being particularly transparent. The main changes include postponements, extensions and using remote audits.
We assess how these changes exacerbate barriers to operators from the Global South, including conditions to when audit adjustments are permitted; limited flexibility of substantive standards; costs of remote audits; lack of accommodation for new applicants; and access to auditors