HOW DOES THE CONCEPT OF MATERIALITY APPLY TO SUSTAINABILITY REPORTING AND RELATED ASSURANCE ENGAGEMENTS?
HOW DOES THE CONCEPT OF MATERIALITY APPLY TO SUSTAINABILITY REPORTING AND RELATED ASSURANCE ENGAGEMENTS?
Jozefina Beke-Trivunac,Jelena Krpić,Bojan Stojiljković
2023 · DOI: 10.56362/rev23104111b
Revizor · 0 Citations
Abstract
ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner considers the materiality as a fundamental concept that is applied by the entity in preparing and presenting sustainability information and by assurance practitioners in planning and performing a sustainability assurance engagement.