The International Auditing and Assurance Standards Board (IAASB) has published eight examples of sustainability assurance reports to illustrate the application of its new sustainability-related standard (ISSA 5000).
The first five examples are ISSA 5000-aligned assurance reports with unmodified conclusions, addressing the following scenarios:
- Assurance on ISSB-aligned disclosures
- Assurance on selected disclosures in a sustainability report
- Assurance on disclosures prepared using multiple reporting frameworks
- Assurance combining limited and reasonable assurance
Three further examples are given, illustrating a qualified conclusion, a disclaimer of conclusion and an adverse conclusion respectively.
These examples were developed by the IAASB in collaboration with jurisdictional auditing and assurance standard setters. They aim to demonstrate how technical issues can be addressed in practice and reflect the key questions that regulators and practitioners have encountered when using ISSA 5000.