Governance & Policy
Sustainability Assurance
Independent verification of sustainability information — moving from limited to reasonable assurance as reporting becomes regulated.
Definition
Sustainability assurance is the independent examination of reported sustainability information — emissions, ESG metrics, sustainability statements — by a qualified practitioner, giving users confidence in its reliability. Two levels exist: limited assurance (plausibility checks, "nothing has come to our attention") and reasonable assurance (audit-level evidence, positive opinion). Standards include ISAE 3000 and the dedicated ISSA 5000 issued by the IAASB in 2024; the CSRD mandates limited assurance initially, with a pathway to reasonable assurance.
Overview
The overview for this term is being prepared.
Review
Help keep this definition useful and accurate.
Submitted reviews stay private until an editor decides whether to accept and attribute them.
Contribute to this entry
How would you like to contribute?
Every endorsement and suggested edit is checked by an editor before anything changes publicly.