Journal of Management and Business Solutions In Press 2027 08 01 An Implementation Model for Assurance on Sustainability Reports in Iran in Conformity with International Standard on Sustainability Assurance 5000 An Implementation Model for Assurance on Sustainability Reports in Iran in Conformity with International Standard on Sustainability Assurance 5000 1 29 EN Journal Article 2026 07 24 <p>The purpose of this study was to identify and explain the components of assurance on sustainability reports in Iran based on International Standard on Sustainability Assurance 5000 (ISSA 5000). The study adopted a qualitative approach and thematic analysis and was conducted in two documentary and field phases. Documentary data were collected through the review of 20 selected sources, including standards, professional guidance, corporate reports, and scientific studies. Field data were obtained through semi-structured interviews with eight experts holding postgraduate qualifications and relevant professional experience, selected through purposive sampling. Data were analyzed using a combined deductive and inductive logic and were organized through a thematic network. The findings comprised 5 global themes, 26 organizing themes, and 134 basic themes. The global themes encompassed the institutional and regulatory context, organizational governance and information readiness, professional quality and engagement design, performance of assurance procedures and evaluation of evidence, and independent reporting and improvement. The findings indicate that consistent implementation of sustainability assurance depends on institutional coordination, management accountability, data traceability, professional independence and competence, and consistency among the scope, evidence, and conclusion. Contextualization also requires the design of implementation arrangements suited to Iranian conditions while preserving the requirements of the Standard. The principal contribution of the study is the development of an interconnected network of components that can support the preparation of professional guidance, assessment of corporate readiness, and development of sustainability assurance capacity in Iran.</p> https://journalmbs.com/index.php/jmbs/article/download/491/429