案例研究：根据ISSA 5000揭开物质性之谜-ACCA

About Chartered AccountantsAustralia and New Zealand. About ACCA. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Chartered Accountants Australia and New Zealand (CA ANZ) represents morethan 140,000 financial professionals, supporting them to build value andmake a difference to the businesses, organisations and communities in whichthey work and live. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. Around the world, Chartered Accountants are known for their integrity, financialskills, adaptability and the rigour of their professional education and training. CA ANZ promotes the Chartered Accountant (CA) designation and high ethicalstandards, delivers world-class services and life-long education to members andadvocates for the public good. We protect the reputation of the designation byensuring members continue to comply with a code of ethics, backed by a robustdiscipline process. We also monitor Chartered Accountants who offer servicesdirectly to the public. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. Our flagship CA Program, the pathway to becoming a Chartered Accountant,combines rigorous education with practical experience. Ongoing professionaldevelopment helps members shape business decisions and remain relevant ina changing world. We actively engage with governments, regulators and standard-setters on behalfof members and the profession to advocate in the public interest. Our thoughtleadership promotes prosperity in Australia and New Zealand. Find out more ataccaglobal.com Find out more atcharteredaccountantsanz.com Foreword. Sustainability reporting has firmly established itself as a keycomponent of corporate reporting, with many jurisdictionsalready shifting towards mandatory sustainability reportingrequirements. By offering a holistic view of an organisation'sperformance, sustainability reporting supports more informeddecision-making by investors, regulators and the wider public.Sustainability reports include information on environmental,social and governance (ESG)-related matters, including actionstaken to meet certain targets and obligations. About this report. Using a practical case study, this report provides a guide on how toapply the ISSA 5000 requirements with respect to materiality relatingto both quantitative and qualitative disclosures, in a SustainabilityAssurance Engagement. Additionally, the report clarifies the differencebetweenthe entity’s materiality assessment and the assurancepractitioner’s materiality assessment. The report concludes with somepractical considerations and recommendations that our membersand stakeholders should take into account when applying the ISSA5000 requirements relating to materiality. Mike SuffieldDirector – Policy & Insights,ACCA This raises questions about the credibility and trustworthiness of sustainabilityreporting and while the recently established sustainability reporting frameworks,such as the International Financial Reporting Standards (IFRS) SustainabilityDisclosure Standards, include requirements that promote credibility and trust,this is where the role of sustainability assurance becomes critically important.To enable global consistency in sustainability assurance, the swift response ofthe International Auditing and Assurance Standards Board (IAASB), in developingISSA 5000, General Requirements for Sustainability Assurance Engagements(here and after ‘the Standard), sets the global baseline for sustainability assurance. In this report, ACCA and CA ANZ have joined forces to provide a practicalguide to some key requirements of ISSA 5000, as part of a planned series ofpublications; this one focuses on materiality. Our case study aims to provide apractical guide to applying the Standard’s requirements for materiality, includinginsights into the various judgement points involved, to assist our members andother stakeholders in applying the Standard. Simon Grant FCA Group Executive – Advocacy& International, CA ANZ Antonis is the Head of Audit and Assurance at ACCA’s Policy & Insights team.He leadsACCA’s global policy on audit and assurance matters, contributing to Policy & Insightspublications and responses to c