ObjectivesObjectives

Objectives

1. In conducting a sustainability assurance engagement, the objectives of the practitioner are:
   1. To obtain reasonable assurance or limited assurance, as applicable, about whether the sustainability information is free from material misstatement;
   2. To express a conclusion on the sustainability information through a written report that conveys a reasonable assurance or a limited assurance conclusion, as applicable, and describes the basis for the conclusion; and
   3. To communicate further as required by this ASSA and any other relevant ASSA.
2. In all cases when reasonable assurance or limited assurance, as applicable, cannot be obtained and a qualified conclusion in the practitioner’s assurance report is insufficient in the circumstances for purposes of reporting to the intended users, this ASSA requires the practitioner to disclaim a conclusion or withdraw from the engagement, where withdrawal is possible under applicable law or regulation.