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When Assurance Conclusions Turn Negative: Qualified, Disclaimer, and Adverse Outcomes—and How to Avoid Them
December 31, 2025by Dr Dawkins Brown
Sustainability assurance is often introduced as a credibility enhancer—an independent signal that an organisation’s ESG disclosures can be relied on for decision-making. In practice, however, assurance is also a stress test. It tests whether sustainability information is supported by robust criteria, disciplined methodologies, and sufficient appropriate evidence. That is why the IAASB’s ISSA 5000 illustrative...
