Sustainability assurance

Sustainability assurance examines sustainability information against suitable criteria and reports a reasonable or limited assurance conclusion. ISSA 5000 establishes general requirements for sustainability assurance engagements; applicable standards and effective dates depend on the engagement and jurisdiction, and exam scope follows ACCA’s published documents. The practitioner evaluates the suitability of criteria and the reporting boundary, obtains evidence for significant information and communicates the conclusion in the form required by the engagement. Work may include assessing estimation methods, controls, source data and the consistency of other information.