The key features of ISSA 5000
ISSA 5000 emphasises the significance of both firm-level and engagement-level quality management. The engagement leader is responsible for managing and achieving quality on the engagement. It is stated as critical that they have competence and capabilities in assurance skills and techniques. Reflecting the multi-disciplinary nature of sustainability work, the relationship between the engagement team and ‘other practitioners’ is highlighted. Because information on which assurance is provided often comes from across the value chain of the reporting entity, careful planning is required to ensure that the assurance team can obtain sufficient appropriate evidence in a timely manner.
The key features of ISSA 5000 are:
Scope The scope of the engagement must be considered, including the reporting boundary of the sustainability information. reported, the existence of suitable criteria and determining the level of assurance to be provided. Preconditions Assurance practitioners should evaluate whether pre-conditions are present as part of their engagement acceptance procedures. Preconditions include understanding the scope of the work, the sustainability information to be
SUSTAINABILITY ASSURANCE | THE KEY FEATURES OF ISSA 5000
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