An Implementation Model for Assurance on Sustainability Reports in Iran in Conformity with International Standard on Sustainability Assurance 5000

Mozaffar Shahmohammadi; Abbas Ali Daryaei; Vahid  Mahmoudi; Mehdi  Khalili

Authors

Mozaffar Shahmohammadi Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran Author https://orcid.org/0009-0002-7754-3081
Abbas Ali Daryaei Associate Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran. https://orcid.org/0000-0002-7290-5701
Vahid Mahmoudi Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran Author https://orcid.org/0000-0001-5778-6786
Mehdi Khalili Assistant Professor, Faculty of Administrative and Social Sciences, Kar Institute of Higher Education, Qazvin, Iran. Author https://orcid.org/0009-0008-5362-6177

Keywords:

sustainability reporting, sustainability reporting assurance, ISSA 5000, thematic analysis

Abstract

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.

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