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"International Standard on Sustainability Assurance" (ISSA) 5000 deals with audit services related to sustainability information. The standard sets out requirements for auditors to ensure the credibility and accuracy of sustainability information provided by companies. The text develops the main principles of sustainability auditing, from definitions of key terms to detailed guidance for auditors in planning, conducting and documenting audit procedures.
This document describes International Standard for Sustainability Assurance (ISSA) 5000, which deals with assurance engagements regarding sustainability information.
Key points of the document:
- Sustainability information is information on sustainability matters. An entity's disclosures about such matters may cover a variety of topics (eg, climate, work practices, biodiversity) and aspects of topics (eg, risks and opportunities, metrics and key performance indicators).
- The document emphasizes the importance of evidence in the process of ensuring sustainability. Evidence is the information that the auditor uses to draw conclusions that form the basis for the auditor's conclusion about the assurance and report.
- The auditor must have an understanding of the entire text of the ISSA, including its application and other explanatory materials, to understand its objectives and correctly apply its requirements.
- The document describes the documentation process in detail, which should provide a record of the basis for the security report.
- Defines prerequisites for a security order, including whether the entity has a process for identifying the sustainability information to be reported and whether the auditor expects to be able to obtain the necessary evidence to support its conclusion.
- The document sets out the conditions for acceptance or continuation of the security engagement. If the prerequisites for an assurance engagement are not met, the auditor should not accept the engagement.
- It sets requirements for the content of the security report, including the identification of the subject, the security level, the sustainability information that is the subject of the security engagement, and the date or period to which the sustainability information relates.
- Explains responsibilities for sustainability information, stating that management or those charged with governance are responsible for the preparation and, where applicable, the fair presentation of sustainability information in accordance with the applicable criteria.
- The document contains examples of security reports for various scenarios that serve to illustrate the essential elements of the report.
- It emphasizes the importance of transparency and communication, especially in the case of listed companies, where the name of the head of the order is required to be published, unless it poses a threat to his security.
- The document also deals with the issue of "other information", which are not the subject of the security engagement, but are included in the document or documents containing the sustainability information that are the subject of the security engagement.
Conclusion
ISSA 5000 provides a comprehensive framework for the execution of sustainability assurance engagements. The document covers various aspects of the process, from planning and gathering evidence to developing the report and communicating with stakeholders. The objective of the standard is increase the credibility of sustainability information and promote transparency and accountability in sustainability. (Co2AI)
