Sustainability Assurance

The ISSA 5000 Handbook
1. Auflage 2026
ISBN: 978-1-041-29663-8
Verlag: Taylor & Francis

Buch, Englisch, 326 Seiten, Format (B × H): 156 mm x 234 mm

This book provides the first comprehensive exploration of the development, content, and significance of ISSA 5000, the groundbreaking sustainability assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). Comprising two parts, it offers both practical guidance and deep research insight.

Practitioners face fragmented standards, inconsistent practices, and uncertainty about regulatory expectations for sustainability assurance. Backed by rigorous cutting-edge research, practitioner insights, and the experiences of those directly involved in the standard’s drafting, the book offers a rich analysis of the global demand for sustainability assurance and the technical, ethical, and procedural principles underpinning the new standard. It addresses the challenges faced by practitioners by:

- clarifying the preconditions, ethical requirements, and risk-based methodology embedded in ISSA 5000;

- explaining the principles which guide the collection of sufficient appropriate assurance evidence;

- offering insights into experiences with sustainability assurance from case jurisdictions in the developed and developing world; and

- providing context on how regulators, investors, and markets are likely to interpret and rely on assured sustainability information.

Through explaining ISSA 5000’s risk-based model, engagement preconditions, evidence-gathering approach, and reporting requirements in clear, non-technical terms, this volume equips academics, practitioners, regulators, and other stakeholders to navigate a rapidly evolving landscape.

Zielgruppe

Academic, Postgraduate, and Professional Reference

Autoren/Hrsg.

Maroun, Warren

Atkins, Jill

Macpherson, Martina

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Management Risikomanagement
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Part 1: The story behind ISSA 5000  1. The long road to an international sustainability assurance standard: The travails towards ISAE 3000  2. The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000 3. The long road to an international sustainability assurance standard: Towards the assurance of sustainability information 4. A global analysis of sustainability reporting and assurance trends from 2019 to 2023 5. Existing assurance frameworks and related challenges 6. Pre-Conditions for assurance engagements 7. Risk and Response 8. From audit certificates to audit reports: The evolution of audit reporting 9. Challenges, emerging areas and research opportunities Part 2: The Context and Evolution of Sustainability Assurance 10. Taking stock of the academic research on the assurance of extra-financial reports 11. Determinants and consequences of sustainability assurance 12. Examining the competition between accountants and non-accountants in the sustainability assurance market 13. Combined assurance 14. Materiality in ESG Assurance: A Genealogy of Materiality and Beyond. 15. Standardisation of climate-related risk disclosures in the United States: A rejoinder 16. South African experiences with CSR assurance 17. How sustainability assurance is evolving in the European Union: The Italian case 18. The international assurance landscape: Insights from multinational assurance practices from 2014-2022 19. Extinction Assurance of Biodiversity and Extinction Accounting and Reporting (BEAR): Proposing a Model

Über Autor(innen)

Warren Maroun is Professor of Accounting and Auditing at Leeds University Business School, UK, and the University of the Witwatersrand, South Africa. Before joining academia, Warren served in different capacities at PricewaterhouseCoopers in South Africa (PwC). Warren consults widely on a range of accounting, assurance and sustainability-related matters including the provision of expert services in arbitration proceedings.

Jill Atkins is Professor of Accounting and Finance at Cardiff Business School, Cardiff University, UK and University of the Witwatersrand, South Africa, and is a global authority on sustainable and extinction accounting. She is the author of several books.

Martina Macpherson is an international sustainability and regulatory expert with 20+ years in sustainable finance. Martina has held a number of ESG and innovation leadership roles including Head of ESG Index Products at S&P DJI, Managing Director of Sustainable Investments Partners Ltd., and Vice President of ESG Solutions at MSCI. She has been working in the ESG, index and asset management industry for almost 20 years and has been a member of multiple sustainable finance associations and policy working groups in UK, EU and at an international level.