Centro de Mando de Sostenibilidad 15 elementos
Sustainability Assurance Readiness (ISAE 3000 / ISSA 5000) Checklist
Esta lista de verificación está en inglés.
Prepare sustainability information for limited or reasonable assurance engagements by strengthening controls, evidence, and reporting criteria.
ISAE 3000ISSA 5000CSRD
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Scope & Criteria
- Is the scope of information subject to assurance (metrics, disclosures, boundary) clearly defined? *
- Is the assurance level (limited vs reasonable) agreed with the assurance provider? *
- Are the reporting criteria (framework, definitions, methodologies) suitable and available to users? *
- Are reporting boundaries and consolidation approaches documented consistently? *
Data & Evidence
- Is a complete data inventory with source systems and owners maintained for each metric? *
- Is source evidence retained and traceable to reported figures (audit trail)? *
- Are calculation methodologies, conversion factors, and assumptions documented? *
- Are estimates and their uncertainty documented and justified? *
Internal Controls
- Are internal controls over sustainability data collection, review, and approval documented? *
- Is there segregation of duties between data preparation and review? *
- Are IT systems and spreadsheets used for reporting subject to controls and version management? *
Engagement Management
- Has an independent assurance provider with relevant competence been appointed? *
- Is management prepared to provide written representations to the assurance provider? *
- Are prior-period findings and management points tracked to resolution? *
- Is the assurance report scope and conclusion aligned with disclosure requirements (e.g., CSRD)? *
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