Sustainability Reporting: Assurance Engagements

by Lisa Weaver

Part of a series on Sustainability Reporting. This short course explores how accountants can provide assurance on sustainability information. It highlights the support provided by incoming regulations and sustainability reporting frameworks, and discusses the ethical pitfalls that assurance practitioners should be mindful of.

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.

Contents

  • Assurance engagements
    • Assurance: a reminder of the principles
    • What is "sustainability"?
    • The reporting frameworks
    • The assurance framework
    • Greenwashing and sustainability reporting risks
    • Risks and opportunities
    • The ethical angle

How it works

Author

Lisa Weaver

After qualifying (ICAEW), Lisa spent several years in audit practice with Deloitte and was part of the national audit training faculty at KPMG. Since leaving practice, Lisa has worked in a variety of education-focused roles, including executive education and has maintained strong links with the accountancy professional bodies.

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