Sustainability Command Center 15 butir
Sustainability Assurance Readiness (ISAE 3000 / ISSA 5000) Checklist
Daftar periksa ini dalam bahasa Inggris.
Prepare sustainability information for limited or reasonable assurance engagements by strengthening controls, evidence, and reporting criteria.
ISAE 3000ISSA 5000CSRD
PDF atau Word gratis · masukkan email Anda untuk mengunduh.
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)? *
Unduh daftar periksa Sustainability Assurance Readiness (ISAE 3000 / ISSA 5000) Checklist lengkap
Dapatkan secara gratis sebagai PDF yang rapi dan siap cetak atau dokumen Word yang dapat diedit.