ISSA Sustainability
Launch webinar
See ISSA Sustainability in action
Guided and structured assurance for every ISSA 5000 engagement
Structured workflows for sustainability assurance engagements.
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Features of ISSA Sustainability
Purpose-built ISSA 5000 workflow
Documentation follows the flow of a sustainability assurance engagement, from acceptance through risk assessment, evidence gathering, completion and reporting, rather than a repurposed financial statement audit.
Double materiality assessment
A dedicated materiality document supports teams to assess and document both impact materiality and financial materiality, as required for sustainability assurance engagements.
Limited, reasonable and combined assurance
Supports all three engagement types, with a dedicated assurance report template for each.
Sustainability-specific coverage
Includes guided documentation for estimates and forward-looking information, the work of experts and internal audit, and group sustainability information and aggregation.
Deliver credible sustainability assurance with confidence
Sustainability reporting is fast becoming a regulatory and investor expectation. ISSA Sustainability supports audit and assurance firms to deliver ISSA 5000 engagements on their clients’ sustainability information with consistent documentation, clear review trails and a structured approach across every phase of the engagement.
Benefits that support sustainability assurance
Standards alignment
Supports compliance with ISSA 5000 through an engagement file designed specifically for sustainability assurance.
Consistency
Replaces spreadsheets and adapted audit templates with one standardised, reviewable engagement file for every client.
Quality and oversight
Built-in sign-offs, senior checklists, engagement leader declarations and engagement quality review support oversight from planning to completion.
Flexibility
Cloud-based access allows teams to work from any location, on any device, at any time, with no installation required.
How ISSA Sustainability works
A guided workflow from acceptance to assurance report.
Accept the engagement
Evaluate the engagement, capture practitioner information and issue the engagement letter.
Understand the entity
Gather information on the entity and its process to identify the sustainability information to be reported.
Assess risk and materiality
Assess inherent risk, controls, fraud and non-compliance, and document double materiality from an impact and financial perspective.
Gather evidence
Perform work programmes, tests of controls, and procedures on estimates, forward-looking information and group aggregation, and evaluate the work of others.
Complete and report
Address subsequent events, misstatements and written representations, then generate the limited, reasonable or combined assurance report.
Review and sign off
Finalise the senior checklist, engagement leader declaration and engagement quality review.
Ready to deliver ISSA 5000 sustainability assurance?
Give your team one structured, standards-aligned engagement file for every sustainability assurance engagement. If you want to see how ISSA Sustainability can support your firm, speak to Caseware Africa.