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Audit and Accounting Guides & Audit Risk Alerts

Attestation Engagements on Sustainability Information Including Greenhouse Gas Emissions Information and Climate-Related Financial Disclosures

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US GAAP

Chapter 1 — Introduction to Sustainability Examination and Review Engagements

Chapter 2 — Planning the Examination or Review Engagement

Chapter 3 — Performing Examination or Review Procedures

Chapter 4 — Reporting on an Examination or Review Engagement

Chapter 5 — Performing an Examination or Review Engagement on Greenhouse Gas Emissions Information

Chapter 6 — Performing an Examination or Review Engagement on Climate-Related Financial Disclosures

Appendix A — Illustrations of Measurements and Measurement Uncertainty

Appendix B — Characteristics of Sustainability Information and Illustrative Examination and Review Procedures

Appendix C — Illustrative Representation Letters and Additional Representations

Appendix D — Illustrative Practitioner’s Examination Reports

Appendix E — Illustrative Practitioner’s Review Reports

Appendix F — Illustrative Practitioner’s Report on an Examination of One or More Specified Indicators and a Review of Others, Reporting on the Subject Matter, Unmodified Opinion and Unmodified Conclusion

Appendix G — Overview of Statements on Quality Management Standards

Appendix H — Illustrative Practitioner’s Reports Regarding Sustainability Information Submitted to the Dow Jones Sustainability Index

Appendix I — Schedule of Changes Made to the Text From the Previous Edition