{"id":10296,"date":"2026-10-15T23:11:34","date_gmt":"2026-10-15T20:11:34","guid":{"rendered":"https:\/\/ghgauditor.com\/?page_id=10296"},"modified":"2026-10-15T23:36:55","modified_gmt":"2026-10-15T20:36:55","slug":"sustainability-assurance","status":"publish","type":"page","link":"https:\/\/ghgauditor.com\/?page_id=10296","title":{"rendered":"ESG & SUSTAINABILITY ASSURANCE"},"content":{"rendered":"\n
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VERIFICATION AND ASSURANCE<\/p>\n\n\n\n

ESG & SUSTAINABILITY ASSURANCE<\/h1>\n\n\n\n

Independent confidence in sustainability information.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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Request an assurance proposal<\/a><\/div>\n\n\n\n
Prepare a draft report<\/a><\/div>\n\n\n\n
Explore reporting frameworks<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n
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One assurance standard. Clearly defined reporting criteria.<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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Reporting criteria<\/h3>\n\n\n\n

What information is measured, presented and disclosed.<\/p>\n<\/div>\n\n\n\n

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ISSA 5000<\/h3>\n\n\n\n

How the assurance engagement is planned, performed and reported.<\/p>\n<\/div>\n\n\n\n

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Independent report<\/h3>\n\n\n\n

What was assured, at what level, on what basis and with what conclusion.<\/p>\n<\/div>\n<\/div>\n\n\n\n

ISSA 5000 application and engagement acceptance<\/summary>\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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IAASB \u00b7 Official standard and guidance<\/a><\/div>\n<\/div>\n<\/details>\n<\/div>\n\n\n\n
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Reporting frameworks and assurance scope<\/h2>\n\n\n\n

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.<\/p>\n\n\n\n

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Financial materiality \u00b7 Investor decisions<\/p>\n\n\n\n

IFRS S1<\/h3>\n\n\n\n

Sustainability-related financial disclosures<\/p>\n\n\n\n

Scope and evidence<\/summary>\n