Sustainability assurance criteria
Suitable criteria provide a consistent basis for measuring and presenting sustainability information. Their suitability depends on the engagement and qualities such as relevance, completeness, reliability, neutrality and understandability. Criteria may be established by a recognised framework or developed for the engagement; their availability to intended users also matters. The practitioner identifies the criteria before evaluating evidence and forming a conclusion.
Worked example
A practitioner assesses a water-use report against defined measurement boundaries and calculation rules, and checks that those criteria are available to users.
Common mistake
A broad aspiration to reduce environmental harm is not by itself a sufficiently clear measurement criterion for a specific assurance conclusion.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |