The International Standard on Sustainability Assurance (ISSA 5000) has been introduced to enhance the credibility of sustainability-related disclosures. As organisations face increasing regulatory and stakeholder pressure to report on environmental, social and governance (sustainability) factors, the need for reliable assurance over these reports has grown significantly. 

This three-session, instructor-led virtual course offers a detailed exploration of ISSA 5000, including its relationship with ISAE 3000(R), which forms the foundation for sustainability assurance. It is designed for professionals with varying levels of experience, from those with limited understanding of assurance to advanced practitioners seeking to deepen their expertise. Participants will learn about key assurance principles, engagement planning, execution and reporting requirements. The course includes practical examples, case studies and discussions on best practice to ensure compliance with global sustainability assurance standards. 

• The evolution of sustainability assurance and the need for ISSA 5000 

• Understanding the relationship between ISSA 5000 and ISAE 3000(R) 

• Key principles, objectives and scope of ISSA 5000 

• Professional scepticism, professional judgment and independence in sustainability assurance 

• Materiality in sustainability assurance engagements 

• Planning and performing an ISSA 5000 engagement 

• Evaluating sustainability disclosures and internal controls 

• Types and levels of assurance in sustainability engagements 

• Audit evidence and assurance procedures specific to sustainability information 

• Reporting requirements, including assurance opinions and modifications 

• Emerging trends and regulatory developments in sustainability assurance 

This course combines engaging internet-based instruction with interactive activities to deepen your understanding of ISSA 5000 in sustainability assurance. 

• Group internet based instruction which blends instruction with activities 

• Case studies and practical applications to explore the implementation of ISSA 5000 in real-world sustainability assurance 

• Review and analysis of sustainability disclosures to improve interpretation and application 

• Interactive discussions on key challenges, best practices and sharing insights with peers 

• In line with VantagePoint’s sustainability commitment, course materials are provided in digital format. Printed handouts will be limited to in-class exercises only. 

This course provides 12 hours of CPE/CPD credits.

VantagePoint Training is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For information regarding administrative policies such as our complaint policy and refund policy, please contact us at training@vantagepoint.consulting.