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sustainability reporting assurance roadmap limited to reasonable

Limited Assurance Is Not “Light Touch”: How to Read an ISSA 5000 Limited Assurance Conclusion Without Being Misled

Sustainability assurance is rapidly becoming a boardroom expectation. Yet one phrase continues to create confusion in the market: “limited assurance.” Too often, it is interpreted as “low effort” or “bare minimum.” That interpretation is not only wrong—it is strategically dangerous. Under ISSA 5000, limited assurance is a legitimate assurance outcome with a clearly defined conclusion...

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