Sustainability Assurance Manual Package (International)

International Accounting Awards 2025

ESG/Sustainability Initiative of the Year (Vendor)

Our award-winning Sustainability Assurance Manual Package (International) provides you with all the programmes, documents and guidance needed to undertake a sustainability assurance engagement under the International Standard on Sustainability Assurance 5000 (ISSA 5000) and the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA). 

The package includes: 

  • a separate Sustainability Assurance Manual (International), including all the current and permanent file programmes needed to undertake both a single entity assurance engagement and a group assurance engagement
  • a separate Sustainability Assurance Procedures Manual (International) containing supporting sustainability assurance methodology and guidance.

Our Sustainability Assurance Manual Package (International) can be browsed online, or sections of content or commentary can be downloaded in Microsoft Word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. You should navigate our website for every new assignment to obtain the most up-to-date version. 

Mercia is the proud winner of the ‘ESG/Sustainability Initiative of the Year’ in recognition of our groundbreaking Sustainability Assurance Manual (International). Learn more.

 

Manual Details

Content
  • Guidance notes that provide you with background on how to use the manual.
  • Example letters that may be of help throughout a sustainability assurance engagement including an example letter of representation and a planning communication letter. A component practitioner questionnaire and a component practitioner instruction letter are also included
  • Example reports include a reasonable assurance report, a limited assurance report and a hybrid version.
  • Permanent file documentation that provides a structure for your permanent files and outlines the information required, which has been of continuing importance to a sustainability assurance engagement for several years.
  • Current file documentation comprising of two separate packs of documentation for individual entity engagements and groups. The current file documentation provides the planning, completion and detailed work programmes needed for a sustainability assurance engagement. A current file index is also included.
  • Supplementary forms  that provide additional resources that may be useful for specific scenarios.
  • This subscription also includes the Sustainability Assurance Procedures Manual (International), which guides general sustainability assurance procedures such as the planning, controlling, recording and completing sustainability assurance work. It also includes specific procedures by topic, for example, climate and emissions, and sets out the Mercia approach used within the programmes contained in your Sustainability Assurance Manual. There are also sections on Ethics, Sustainability Assurance Regulation, and Quality Management. This manual will need tailoring by firms for their internal policies and procedures.
Latest Update

First published in March 2025.

Terms & Conditions

Pricing

  • Price available on application.
  • Mercia CPD members are entitled to a 10% discount
  • Prices quoted are subject to VAT and expenses.

System Requirements

  • Internet access. 
  • Operating System: Windows, Mac IOS. 
  • Applications: Full version of Microsoft Office or Mac equivalent, PDF Reader.