The Sustainability Assurance Illustrative Reports—ISSA 5000 Supplemental Guidance explains how sustainability information—such as climate impacts, carbon emissions, social responsibility and governance practices—can be checked and assured.

Put simply, companies are sharing information about their sustainability performance, and independent professionals assess whether that information is reliable. Just as financial statements are audited, sustainability reports are increasingly subject to assurance.

The guidance explains how an independent professional should report their conclusion and what different statements mean, including “nothing has come to our attention”, “reasonable assurance” and “limited assurance”, as well as qualified, adverse and disclaimer conclusions.

Issued by the International Auditing and Assurance Standards Board (IAASB), the guidance supports the global sustainability assurance standard, ISSA 5000.

Why should the public care?

Sustainability claims can influence real-life decisions. Investors consider where to invest, banks decide who receives financing, customers choose which brands to trust, and regulators assess compliance.

An assurance report helps answer a central question: Can we trust what the company says about sustainability?

Different conclusions convey different messages:

• Unmodified conclusion: The information appears reliable overall.

• Qualified conclusion: There are problems with some aspects of the information, but not all of it.

• Adverse conclusion: The information is misleading.

• Disclaimer of conclusion: The assurer is unable to reach a conclusion.

These reports are not merely technical documents; they also help protect public trust.

Limited assurance and reasonable assurance

The difference between limited and reasonable assurance can be understood by comparing them to different levels of a medical check-up.

Limited assurance involves a high-level review and provides a lower level of confidence, though it is still more than no assurance. A common form of wording is: “Nothing has come to our attention…”

Reasonable assurance involves more extensive testing and provides a higher level of confidence. It is similar to a financial audit, and the report may use wording such as: “In our opinion…”

Both levels are acceptable, but they do not provide the same degree of assurance.

What assurance practitioners need to know

This guidance is an important practical resource for assurance practitioners. It provides examples of assurance reports, including unmodified reports and reports with qualified conclusions, adverse conclusions or disclaimers.

It also explains how to address forward-looking information, such as climate plans; uncertain data, such as Scope 3 emissions; comparative information; and other information included in annual reports.

A key professional consideration is that sustainability data has inherent limitations and may not be as precise as financial figures. Professional judgement and scepticism are therefore essential.

What businesses need to know

For businesses, the guidance sends a clear signal: sustainability reporting is no longer simply a matter of marketing. It is moving towards information that is subject to assurance and regulation.

Businesses should prepare by strengthening internal controls over sustainability data, clearly documenting assumptions, honestly disclosing uncertainties and ensuring governance oversight, including Board involvement.

Assurance does not mean perfection. It means the company’s information is presented transparently and is reasonable and supportable.

Ultimately, sustainability assurance is about trust—not just green promises, but responsibility that can be verified.

ISSA 5000补充指南：了解可持续发展鉴证报告

《可持续性鉴证示范报告——ISSA 5000补充指南》说明如何对可持续发展信息进行查证与鉴证。这些信息包括气候影响、碳排放、社会责任和公司治理实践等。

简单来说，公司正在向外界说明自身的可持续发展表现，而独立专业人士则会评估这些信息是否可靠。就像财务报表需要审计一样，可持续发展报告也日益受到鉴证。

这份指南说明独立专业人士应如何报告其结论，以及不同表述所代表的含义，包括“未发现任何事项”、 “合理保证”和“有限保证”，以及保留结论、否定结论和无法表示结论。

这份指南由国际审计与鉴证准则理事会（IAASB）发布，用以支持全球可持续发展鉴证准则ISSA 5000。

为什么大众需要关心？

可持续发展声明会影响现实生活中的决策。投资者会考虑投资方向，银行会决定是否提供融资，消费者会选择信任哪些品牌，监管机构则会评估合规情况。

鉴证报告有助于回答一个核心问题：这家公司所披露的可持续发展信息可信吗？

不同的结论传达不同的信息：

• **无保留结论：**整体而言，相关信息看起来可信。

• **保留结论：**部分信息存在问题，但并非全部信息都有问题。

• **否定结论：**相关信息具有误导性。

• **无法表示结论：**鉴证人员无法得出结论。

这些报告不只是技术文件，也有助于维护公众信任。

有限保证与合理保证

有限保证与合理保证的区别，可以想象成不同程度的健康检查。

有限保证属于较高层次的审查，提供的可信度较低，但仍比没有鉴证更进一步。常见表述是：“我们未注意到任何事项……”

合理保证涉及更深入的检查，提供较高程度的可信度，接近财务报表审计。报告中可能会使用“我们认为……”等表述。

两种保证方式都可以接受，但所提供的保证程度并不相同。

鉴证人员需要了解什么？

这份指南为鉴证人员提供了重要的实务参考，其中包括多种鉴证报告范例，例如无保留报告，以及包含保留结论、否定结论或无法表示结论的报告。

指南也说明如何处理前瞻性信息（例如气候计划）、存在不确定性的数据（例如范围三排放）、比较信息，以及年报中的其他信息。

一项重要的专业考量是，可持续发展数据本身存在局限，其精确程度可能不如财务数字。因此，专业判断与职业怀疑态度至关重要。

企业需要了解的重点

这份指南向企业释放了一个明确信号：可持续发展报告已不再只是宣传，而是正逐步走向需要接受鉴证和监管的信息披露。

企业应着手加强可持续发展数据的内部控制，清楚记录所采用的假设，诚实披露不确定性，并确保治理层面进行监督，包括董事会的参与。

鉴证并不代表信息完美无缺，而是表示公司以透明的方式披露信息，且相关信息合理、有依据并能够得到支持。

归根结底，可持续发展鉴证关乎信任——真正的责任不只是绿色承诺，更是经得起查证的行动。

IFRS Sustainability Disclosure Standard S1 is, in essence, a new set of rules that can be applied anywhere in the world. It helps companies report material information relating to the environment, society and corporate governance to stakeholders such as investors and the public. This information allows people to understand whether a company, beyond simply making a profit, is able to act responsibly towards the planet and society.

Put simply:

• The standard requires companies to share sustainability information that is material to their future operations.

• It helps stakeholders compare the performance of different companies and identify those that place greater emphasis on environmental protection and social responsibility.

• No accounting knowledge is required. The focus is on making information open and transparent, and easy for everyone to understand.

The objective is to make corporate information more transparent, to give investors and the public confidence, and to ensure that companies that do the right thing for the planet and for society are recognised for it.

IFRS可持续披露准则S1号：全球通用的透明披露框架

IFRS可持续披露准则S1号，其实就是一个全世界都可以使用的“新规则”，帮助公司向投资者、公众等各方报告与环境、社会和公司治理有关的重大信息。这些信息让大家了解到，一家公司除了赚钱，还能不能对地球和社会负责。

简单来说：

• 这个准则要求公司分享对他们“未来经营”很重要的可持续发展信息。

• 帮助大家对比不同公司的表现，知道哪些公司更注重环保、社会责任等。

• 不需要有会计知识，重点是让信息公开透明，大家都能看懂。

目标就是让企业信息更透明，让投资者和社会放心，公司做“绿色地球、好公司”的事情时，大家都能知道。

IFRS® S2 Climate-related Disclosures is an international standard issued by the International Sustainability Standards Board (ISSB).

It helps companies share important information about how climate change affects their business, including:

• Climate-related risks;

• Climate-related opportunities; and

• How the company plans to respond.

The standard is explained in plain language so that readers without an accounting or finance background can follow it.

What Does the Standard Explain?

IFRS S2 asks companies to disclose how climate change may affect their financial position, financial performance and cash flows. This covers:

• Physical risks, such as floods, heatwaves and extreme weather;

• Transition risks, such as carbon pricing and changes in policy or technology; and

• Opportunities, such as new low-carbon products and services.

Disclosures are organised around four areas: governance, strategy, risk management, and metrics and targets. These include greenhouse gas emissions and an assessment of how resilient the company’s strategy is under different climate scenarios.

Why Does It Matter?

Climate change can affect a company’s costs, assets, supply chains and long-term prospects.

Investors, employees, customers and the public want to know whether a company understands these risks and is preparing for a low-carbon future. Clear, consistent disclosure makes companies easier to compare and helps people make better-informed decisions.

Whether disclosure is mandatory depends on each jurisdiction. In places that have adopted IFRS S2, companies must follow its requirements.

In Simple Terms

IFRS S2 is:

• A framework that tells companies what climate information to disclose;

• A way to make climate-related reporting clearer and more consistent; and

• A resource that helps investors, employees and customers judge whether a company is taking climate change seriously.

The purpose is simple: to make climate-related financial information clear, comparable and understandable to everyone.

IFRS S2 气候相关披露：让气候信息更清晰

**IFRS® S2《气候相关披露》是由国际可持续性准则理事会（ISSB）**发布的国际准则。

它帮助企业披露气候变化如何影响其业务，包括：

• 气候相关风险；

• 气候相关机遇；以及

• 企业的应对计划。

该准则以易于理解的方式说明，即使没有会计或金融背景，也能够读懂。

该准则说明什么？

IFRS S2 要求企业披露气候变化可能如何影响其财务状况、经营业绩及现金流，内容涵盖：

• 实体风险，例如洪水、热浪及极端天气；

• 转型风险，例如碳定价，以及政策或技术的变化；以及

• 机遇，例如新的低碳产品与服务。

披露内容围绕四个方面：治理、战略、风险管理，以及指标和目标，其中包括温室气体排放，以及企业战略在不同气候情景下的韧性评估。

为什么重要？

气候变化可能影响企业的成本、资产、供应链及长远发展。

投资者、员工、客户及公众都希望了解企业是否明白这些风险，并为低碳未来做好准备。清晰一致的披露让企业之间更容易比较，也有助于使用者作出更有依据的决定。

是否强制披露取决于各国或地区的规定。在已采纳 IFRS S2 的地区，企业必须遵循相关要求。

简单来说

IFRS S2 是：

• 说明企业应披露哪些气候信息的框架；

• 让气候相关报告更清晰、更一致的方式；以及

• 帮助投资者、员工及客户判断企业是否认真对待气候变化的资料。

它的目的很简单：让气候相关财务信息对所有人来说都清晰、可比较且容易理解。

#看趋势看财税看CCS

The Accompanying Guidance for IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information is a user-friendly guide issued by the International Sustainability Standards Board (ISSB).

It helps companies understand how to disclose important sustainability-related financial information clearly and consistently, including information relating to:

• Environmental matters;

• Social issues; and

• Governance practices.

The guidance is designed to be accessible even to readers without an accounting or finance background.

What Does the Guidance Explain?

The guidance helps companies understand what types of sustainability-related financial information should be disclosed.

This enables investors, employees, customers and other stakeholders to better understand:

• The sustainability-related risks and opportunities that may affect a company’s future;

• How the company approaches responsible business practices; and

• Whether the information provided is clear and reliable.

By explaining the purpose and application of IFRS S1 in a practical way, the guidance supports more consistent sustainability-related reporting.

Why Does It Matter?

Sustainability-related information is becoming increasingly important to business decision-making.

Stakeholders want to understand not only a company’s current performance, but also how it is preparing for future risks and opportunities relating to environmental, social and governance matters.

Clear disclosure helps users assess the information provided by companies and make better-informed decisions.

In Simple Terms

The Accompanying Guidance is:

• A practical tool to help businesses meet sustainability reporting requirements;

• A guide to clearer and more consistent communication; and

• A resource that helps investors, employees and customers understand the information companies disclose.

The purpose is simple: to make sustainability-related financial information clear, credible and understandable to everyone.

IFRS S1 配套指南：让可持续性相关财务信息披露更清晰

IFRS S1《可持续性相关财务信息披露的一般要求》的配套指南，是由**国际可持续性准则理事会（ISSB）**发布的一份易于理解的指引文件。

该指南帮助企业更清晰及一致地披露重要的可持续性相关财务信息，包括以下领域：

• 环境事项；

• 社会议题；以及

• 公司治理实践。

即使没有会计或金融背景，公众也能够通过这份指南，更容易理解相关披露的目的及内容。

配套指南说明什么？

该指南帮助企业了解应披露哪些类型的可持续性相关财务信息。

这让投资者、员工、客户及其他利益相关者能够更好地了解：

• 可能影响企业未来发展的可持续性相关风险与机遇；

• 企业如何落实负责任的商业实践；以及

• 企业所提供的信息是否清晰及可靠。

通过以较实用的方式说明 IFRS S1 的目的及应用，配套指南有助于推动更一致的可持续性相关报告。

为什么重要？

可持续性相关信息在商业决策中的重要性正不断提高。

利益相关者不只关心企业目前的表现，也希望了解企业如何准备及应对未来在环境、社会及治理方面可能面对的风险与机遇。

清晰的信息披露，有助于使用者评估企业所提供的资料，并作出更有依据的决定。

简单来说

配套指南是：

• 协助企业满足可持续发展报告要求的实用工具；

• 帮助企业进行更清晰及一致沟通的指引；以及

• 让投资者、员工及客户更容易理解企业所披露信息的资料。

它的目的很简单：让可持续性相关财务信息对所有人来说都清晰、可信且容易理解。