Under ISSA 5000, if an entity engages a practitioner to provide sustainability assurance only on its climate-related disclosures rather than the entire sustainability report, how should the practitioner handle the scope?

Test yourself: pick an answer

• A)Reject the engagement because partial assurance on sustainability reports is strictly prohibited.
• B)Accept the engagement but issue an adverse conclusion on the omitted parts of the report.
• C)Identify or describe exactly which disclosures are subject to the assurance engagement in the written report.
• D)Audit the entire sustainability report anyway to ensure overall completeness.