HOW DOES THE CONCEPT OF MATERIALITY APPLY TO SUSTAINABILITY REPORTING AND RELATED ASSURANCE ENGAGEMENTS?
DOI:
https://doi.org/10.56362/Rev23104111BKeywords:
materiality process, double materialityAbstract
ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner considers the materiality as a fundamental concept that is applied by the entity in preparing and presenting sustainability information and by assurance practitioners in planning and performing a sustainability assurance engagement.
References
International Auditing and Assurance Standards Board - IIASB (2023, October) FREQUENTLY ASKED QUESTIONS Proposed ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner. 27.11.2023. Preuzeto 1.11.2023. sa: IAASB-International-Standard-Sustainability-Assurance-5000-Materiality-FAQ.pdf (windows.net).
International Auditing and Assurance Standards Board IIASB (2023, August) Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards. Preuzeto 1.11.2023. sa: IAASB-International-Standard-Sustainability-5000-Exposure-Draft_0.pdf (windows.net).
