Sustainability Reporting: Assurance Engagements

This module will enable you to

• Discuss why accounting professionals are well placed to provide assurance on sustainability information
• Outline the objectives of the proposed assurance standard General Requirements for Sustainability Assurance Engagements (ISSA 5000)
• Describe the matters to be considered when planning and performing an assurance engagement on sustainability information
• Evaluate the ethical dilemmas that may face assurance providers and suggest mitigations

About the module

Accountants are trained in analysing and evaluating the systems and processes that drive disclosure of financial information, and are well placed to apply the same skills to disclosures relating to sustainability.

This module delves into regulations aiding assurance providers in handling sustainability information. It also addresses relevant ethical issues and potential mitigation strategies.