Value-chain data assurance
Sustainability information may depend on data from suppliers, customers and other parties outside the reporting entity’s direct systems. An assurance practitioner considers the criteria, boundaries, estimation methods, source reliability, controls and access to supporting evidence. Limited access or inconsistent methods can affect the nature and extent of work and the conclusion; a third-party estimate is not automatically reliable simply because it is external.
Worked example
An entity estimates purchased-material emissions using supplier data. The practitioner checks the reporting boundary, asks how the supplier measured the figures and investigates gaps or unsupported estimation factors.
Common mistake
Do not assume management can obtain every supplier record or treat an unsupported estimate as directly verified information.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |