可持续发展指挥中心 15 项

Sustainability Assurance Readiness (ISAE 3000 / ISSA 5000) Checklist

此检查清单为英文版。

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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