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Sustainability Assurance

The ISSA 5000 Handbook

Paperback Engels 2026 1e druk 9781041296621
€ 93,16
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This book provides the first comprehensive exploration of the development, content, and significance of ISSA 5000, the ground-breaking sustainability assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). Comprising two parts, the book offers both practical guidance and deep research insight.

Practitioners face fragmented standards, inconsistent practices and uncertainty about regulatory expectations for sustainability assurance. Backed by rigorous cutting-edge research, practitioner insights and the experiences of those directly involved in the standard’s drafting, the book offers a rich analysis of the global demand for sustainability assurance and the technical, ethical and procedural principles underpinning the new standard. It addresses the challenges faced by practitioners by: clarifying the preconditions, ethical requirements and risk-based methodology embedded in ISSA 5000; explaining the principles which guide the collection of sufficient appropriate assurance evidence; offering insights into experiences with sustainability assurance from case jurisdictions in the developed and developing world and providing context on how regulators, investors and markets are likely to interpret and rely on assured sustainability information.

By explaining ISSA 5000’s risk-based model in clear, non-technical terms, this volume equips academics, practitioners, regulators and other stakeholders to navigate a rapidly evolving landscape.

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Inhoudsopgave

Part 1: The story behind ISSA 5000 1. The long road to an international sustainability assurance standard: The travails towards ISAE 3000 2. The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000 3. The long road to an international sustainability assurance standard: Towards the assurance of sustainability information 4. A global analysis of sustainability reporting and assurance trends from 2019 to 2023 5. Existing assurance frameworks and related challenges 6. Pre-Conditions for assurance engagements 7. Risk and Response 8. From audit certificates to audit reports: The evolution of audit reporting 9. Challenges, emerging areas and research opportunities Part 2: The Context and Evolution of Sustainability Assurance 10. Taking stock of the academic research on the assurance of extra-financial reports 11. Determinants and consequences of sustainability assurance 12. Examining the competition between accountants and non-accountants in the sustainability assurance market 13. Combined assurance 14. Materiality in ESG Assurance: A Genealogy of Materiality and Beyond. 15. Standardisation of climate-related risk disclosures in the United States: A rejoinder 16. South African experiences with CSR assurance 17. How sustainability assurance is evolving in the European Union: The Italian case 18. The international assurance landscape: Insights from multinational assurance practices from 2014-2022 19. Extinction Assurance of Biodiversity and Extinction Accounting and Reporting (BEAR): Proposing a Model

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