VERIFICATION AND ASSURANCE
ESG & SUSTAINABILITY ASSURANCE
Independent confidence in sustainability information.
Independent assurance for sustainability and climate disclosures, selected ESG indicators and responsible-investment reporting. Each engagement defines the information covered, reporting criteria, assurance level and conclusion.
One assurance standard. Clearly defined reporting criteria.
ISSA 5000, issued by the International Auditing and Assurance Standards Board (IAASB), provides the engagement framework. IFRS S1, IFRS S2, ESRS, GRI or suitable agreed criteria identify how the underlying sustainability information is prepared.
Reporting criteria
What information is measured, presented and disclosed.
ISSA 5000
How the assurance engagement is planned, performed and reported.
Independent report
What was assured, at what level, on what basis and with what conclusion.
ISSA 5000 application and engagement acceptance
ISSA 5000 applies to sustainability information for periods beginning on or after 15 December 2026, or as at a specific date on or after that date; early application is permitted. The engagement letter identifies the applicable standard, reporting period and local requirements.
Acceptance depends on suitable criteria, access to evidence, practitioner competence, ethics and independence, and an appropriate system of quality management. Scope and any regulatory eligibility requirements are confirmed before work starts.
Reporting frameworks and assurance scope
Select a framework to understand the proposed scope. A whole report, selected disclosures or specific indicators may be covered; the assurance report identifies the exact coverage.
Financial materiality · Investor decisions
IFRS S1
Sustainability-related financial disclosures
Scope and evidence
- Governance, strategy, risk management, metrics and targets relating to material sustainability-related risks and opportunities.
- Connectivity with financial statements, reporting boundaries, assumptions and supporting evidence.
- Agreed disclosures and criteria identified explicitly in the independent assurance report.
Climate risks · Resilience · Metrics
IFRS S2
Climate-related disclosures
Scope and evidence
- Climate-related physical and transition risks, opportunities, governance and strategy.
- Evidence supporting climate resilience, scenario analysis, transition disclosures and climate metrics.
- GHG information evaluated within the agreed disclosure scope; any separate ISO verification identified clearly.
Impact and financial materiality
EU ESRS
European Sustainability Reporting Standards
Scope and evidence
- Selected disclosures or the defined sustainability statement, using the applicable ESRS requirements.
- Evidence supporting double materiality, reporting boundaries, value-chain information and relevant ESG metrics.
- Jurisdictional eligibility and the requirements applicable to statutory assurance confirmed before acceptance.
Economy · Environment · People
GRI
Impact-focused sustainability reporting
Scope and evidence
- Reported material impacts and relevant Universal, Sector and Topic Standards.
- Traceability between the GRI content index, supporting records and the assured disclosures.
- Disclosure 2-5 information: assurance scope, basis, level, limitations and relationship with the assurance provider.
Selected reported data and processes
PRI
Responsible investment reporting
Scope and evidence
- Selected responsible-investment disclosures and indicators within an agreed PRI reporting scope.
- Suitable, accessible criteria established for each assured data set or process.
- Independent assurance of selected information is distinct from PRI assessment or any UN endorsement.
Choose the appropriate assurance level
Limited assurance
- A meaningful level of assurance, lower than reasonable assurance.
- Procedures reflect the identified risks and the agreed limited-assurance objective.
- The report explains the work performed and uses the appropriate limited-assurance conclusion.
Reasonable assurance
- A high level of assurance, rather than an absolute guarantee.
- More extensive risk assessment and evidence gathering to reduce engagement risk to an acceptably low level.
- The report expresses an opinion appropriate to reasonable assurance.
The level is agreed at acceptance. It is determined by user needs, reporting maturity, evidence and the engagement requirements.
From disclosure scope to independent conclusion
01
Accept and define
Confirm independence, competence, users, information covered, criteria and assurance level.
02
Understand and assess
Understand the reporting process, controls, materiality and risks of material misstatement.
03
Obtain evidence
Evaluate data, calculations, estimates, narrative disclosures and supporting records; perform relevant enquiries and site procedures.
04
Evaluate findings
Assess misstatements, omissions, evidence gaps and corrections; consider their effect on the conclusion.
05
Review and authorize
Complete the applicable quality review, independence checks and authorization before issue.
06
Issue the report
Identify scope, responsibilities, standard, work performed, limitations and the supported conclusion.
What the independent assurance report contains
Report and supporting particulars
- Independent report title and intended addressee.
- Identified information, entity, reporting period and criteria.
- Responsibilities of management, those charged with governance and the practitioner.
- Applicable assurance standard, ethics, independence and quality-management basis.
- Assurance level, summary of work, inherent limitations and supported conclusion.
- Practitioner identification, signature, location and report date.
A conclusion supported by evidence
The result can be an unmodified or modified conclusion, depending on the evidence and circumstances. A favourable conclusion is never guaranteed at proposal or template stage.
- Selected-disclosure schedules make coverage and exclusions clear.
- Findings and recommendations can be communicated separately to management.
- Readiness or reporting-support work does not itself constitute assurance.
Professional expertise and digital reporting capability
Ambassador Dr. Mostafa Sherbiny
Professional leadership combines sustainability disclosure, climate information and assurance knowledge.
ICAEW
Holder of the Sustainability Assurance Certificate from the Institute of Chartered Accountants in England and Wales.
FSA Credential
Holder of the IFRS Foundation’s Fundamentals of Sustainability Accounting (FSA) Credential.
IFRS S1 / S2 · Digital
ISCF’s digital reporting capability supports IFRS S1 and IFRS S2 within the applicable IFRS Foundation commercial licence terms. The licence concerns authorized use of content; independent assurance is a separate professional engagement.
Independence, service scope and professional credentials
Reporting preparation, digital-platform support and independent assurance have distinct responsibilities. Any prior services are assessed for self-review and other independence threats before an assurance engagement is accepted. Work is declined where threats cannot be appropriately addressed.
The named qualifications demonstrate professional learning and expertise; they do not represent an ICAEW or IFRS Foundation endorsement of an assurance report. EGAC’s specified GHG verification scope is presented separately on the Validation and Verification Body page.
Tell us what you need assured.
Request a proposal or discuss the scope of your sustainability assurance engagement with ISCF.
Choose the reporting framework, information covered and proposed assurance level.
02 · Discuss your requirementsShare your reporting period, locations, evidence readiness and target completion date.
03 · Receive a tailored responseThe team reviews your enquiry before confirming the engagement scope and commercial proposal.
Prepare an independent assurance report draft
Create a structured working draft for your proposed engagement. The model records the reporting framework, entity, period, scope and assurance level; the conclusion remains unissued until professional procedures, review and authorization are completed.
INSTITUTE OF SUSTAINABILITYAND CARBON FOOTPRINT LLC
INDEPENDENT SUSTAINABILITY
ASSURANCE REPORT
Proposed engagement: ·
To:
1. Identified sustainability information
·
Period: to
2. Scope and applicable criteria
Criteria:
3. Assurance standard and level
Proposed basis: ISSA 5000, General Requirements for Sustainability Assurance Engagements. Confirm applicability, the agreed assurance level, local requirements and any early application in the engagement letter.
4. Conclusion · to be completed after the engagement
5. Basis for conclusion
[Document the completed engagement, the evidence obtained, significant findings and the basis for the conclusion. Do not state that procedures have been completed until they have actually been performed.]
INSTITUTE OF SUSTAINABILITYAND CARBON FOOTPRINT LLC
RESPONSIBILITIES AND
ENGAGEMENT PARTICULARS
6. Management and governance responsibilities
[Describe responsibility for preparing the identified sustainability information in accordance with the criteria, relevant internal controls, estimates, judgments and access to records. Identify the oversight role of those charged with governance.]
7. Practitioner responsibilities
[Describe the practitioner’s responsibility to perform the engagement under the stated assurance standard, obtain sufficient appropriate evidence and express an appropriate conclusion at the agreed assurance level.]
8. Ethics, independence and quality management
[Identify the relevant ethical and independence requirements and quality-management standards actually applied. Record the assessment of prior reporting support, advisory relationships, conflicts and self-review threats. Do not assert compliance without the supporting engagement assessment.]
9. Summary of work and inherent limitations
[Describe the procedures performed, their nature, timing and extent, and any use of experts. Explain relevant measurement uncertainty, estimates, forward-looking information, boundaries and other inherent limitations.]
[For limited assurance, explain that procedures differ in nature and timing and are less extensive than for reasonable assurance; the assurance obtained is substantially lower.]
10. Review, authorization and report particulars
Engagement reference: [ID / version]
Practitioner / authorized signatory: [Name and capacity]
Location and report date: [Place / DD Month YYYY]
Applicable engagement quality review: [Completed where required]
Signature: [Only after authorization]
This model does not establish statutory eligibility, certify compliance, or extend ISCF’s separately defined EGAC accreditation scope. The final report must reflect the actual engagement.
Engagement information to prepare
- Entity legal name, address and intended report users.
- Reporting period and version of the sustainability information.
- Reporting framework, selected disclosures and exclusions.
- Proposed assurance level and materiality considerations.
- Evidence owners, source records, data controls and timing.
- Prior reporting or advisory services relevant to independence.
