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Centre de pilotage Développement durable 15 points

Sustainability Assurance Readiness (ISAE 3000 / ISSA 5000) Checklist

Cette liste de contrôle est en anglais.

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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