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The International Auditing and Assurance Standards Board (IAASB) has published a new set of illustrative practitioner’s assurance reports to further support the implementation of International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
While ISSA 5000 includes four illustrative reports that reflect the baseline requirements of the standard, this new publication provides more specific examples to help practitioners apply the standard in real-world scenarios.
These examples illustrate how ISSA 5000 can be applied across a range of engagements:
- Five examples of assurance reports with unmodified assurance conclusions, addressing common engagement types:
- Assurance on sustainability disclosures aligned with IFRS S1 and S2, for both limited and reasonable assurance engagements
- Assurance on selected sustainability disclosures in an entity’s sustainability report
- Assurance on sustainability disclosures prepared using multiple reporting frameworks
- Assurance engagements combining limited and reasonable assurance
- A further three examples of assurance reports with modified conclusions illustrating a:
- Qualified conclusion
- Disclaimer of conclusion
- Adverse conclusion
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