Sustainability reporting is getting really important for businesses these days. Companies have to share non-financial info, and not just put it out there, but make sure it is accurate too. I think stakeholders like investors or regulators depend on that ESG data a lot to figure out risks and long-term value. Customers and partners probably look at it as well.
That is where limited assurance comes in. It helps build trust by giving some independent check on the sustainability numbers reported. Without that, it might feel unreliable.