What is Sustainability assurance?
In short
Practitioners can examine or review sustainability information, such as greenhouse gas emissions, under attestation standards, giving reasonable or limited assurance against suitable criteria such as the Greenhouse Gas Protocol.
Key takeaways
- Limited assurance is more common for early sustainability reporting.
- Data often comes from systems outside financial reporting, with weaker controls.
- Practitioners may need specialists, such as environmental engineers.
Where it's tested
AUD: Attestation & System and Organization Controls (SOC) Engagements — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A user auditor wants to rely on controls at a service organization for the entire audit period. Which report provides appropriate evidence?