Document ID: chunk:federal_register_of_legislation:F2025L00107:front:0:p122
Version: federal_register_of_legislation:F2025L00107
Segment Type: other
Provision Reference: 
Character Range: 386023–389368

* The entity's reporting policies regarding preparation of the sustainability information, including its policies for classification and presentation of the sustainability information.

           * Whether the disclosures pertain to one or more entities within the reporting boundary, and whether such entities are within or outside the reporting entity's control.

           * The extent to which the sustainability information:

                   + Is processed using common information systems and controls; and

                   + Has a common unit of measure.

           * How sustainability information is communicated internally to management or those charged with governance.

           * Whether the disclosures relate to similar or interconnected topics, aspects of the topics, or characteristics (see also paragraphs A286–A287).

           * How the entity's industry peers present the sustainability information.

 1.       The practitioner may decide that the way management has aggregated or disaggregated the sustainability information for purposes of presentation is the most appropriate approach for the engagement. However, the practitioner may decide that there are other logical ways of grouping the sustainability information for purposes of planning and performing the engagement.

 2.       In addition to the factors in paragraph A284, preliminary expectations about the risks of material misstatement may also be relevant to the practitioner's decision about grouping the sustainability information. For example, if misstatements were identified in the information for certain topics or aspects of topics in previous assurance engagements, the practitioner may decide that the information for those topics or aspects of topics needs to be considered separately.

 3.       The practitioner's decision about grouping the entity's disclosures for purposes of planning and performing the engagement, and the manner in which it is done, involves professional judgement. Given the diverse nature of sustainability information, some topics and aspects of topics are more capable of being grouped than others. In addition, care is needed when grouping disclosures so that risks of material misstatement are identified and responded to appropriately.
Examples of possible ways for the practitioner to group the disclosures:

     * By topics: All disclosures on climate; all disclosures on labour practices.

     * By aspects of topics: All disclosures regarding risks and opportunities (regardless of the topic); all disclosures regarding targets.

     * By topic and aspect of topic: All disclosures regarding targets for climate; all disclosures regarding scenario analysis for climate.

     * By characteristics: All disclosures that are qualitative; all disclosures that are forward-looking; all disclosures that are historical.

     * By characteristics by aspect of topic: All disclosures regarding targets that are judgemental; all disclosures regarding targets that are historical.

Overall Engagement Strategy and Engagement Plan for Group Sustainability Assurance Engagements

Sustainability Information on Which Assurance Work Will Be Performed (Ref: Para. 96(a))

 1.       For a group sustainability assurance engagement, the determination of the information on which assurance work will be performed