What is “sustainability”?
It is worth noting how the standards setters define sustainability in the context of assurance. ISSA 5000 General Requirements for Sustainability Assurance Engagements defines sustainability matters as “environmental, social, economic and cultural matters, including the impacts of an entity’s activities, products and services on the environment, society, economy or culture, or the impacts on the entity; and the entity’s policies, performance, plans, goals and governance relating to such matters.” The Standard goes further and provides examples of topics that may be included in sustainability information: Climate, including emissions. Energy, such as type of energy and consumption.
Biodiversity, such as impacts on biodiversity or habitats, protected and restored. Labour practices, such as diversity and equal opportunities, training and education, and occupational health and safety. Human rights and community relations, such as local community engagement, impact assessments and development programs. Customer health and safety. Economic impacts, such as government assistance, tax strategy, anti-competitive behaviour, anti- corruption and market presence. This wide range of information could be provided in various ways, e.g. in narrative disclosures, tables of figures including performance indicators, and diagrams or graphics.
Water and effluents, such as water consumption and water discharge.
SUSTAINABILITY ASSURANCE | WHAT IS “SUSTAINABILITY”?
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