Sustainability Assurance The ISSA 5000 Handbook

Author biographies

Part 1

Introduction to Part 1: The story behind ISSA 5000

Tom Seidenstein & Josephine Jackson

1.      The long road to an international sustainability assurance standard: The travails towards ISAE 3000

Wolfgang Boehm & Warren Maroun

2.      The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000

Wolfgang Boehm

3.      The long road to an international sustainability assurance standard: Towards the assurance of sustainability information

Wolfgang Boehm

4.      A global analysis of sustainability reporting and assurance trends from 2019 to 2023

David Madon, Alan Duboisée de Ricquebourg, & Warren Maroun

5.      Existing assurance frameworks and related challenges

Yvette Lang, Warren Maroun

6.      Pre-Conditions for assurance engagements 

Yvette Lange, Warren Maroun & Josephine Jackson

7.      Risk and Response

Warren Maroun, Yvette Lange, Neil Morris & Dannielle Cerbone

8.      From audit certificates to audit reports: The evolution of audit reporting 

Isabelle Tracq-Sengeissen, Wayne van Zijl & Dannielle Cerbone

9.      Challenges, emerging areas and research opportunities

Yvette Lange, Warren Maroun & Chrystelle Richard

Part 2

Introduction to Part 2: The Context and Evolution of Sustainability Assurance

Martina Macpherson, Jill Atkins & Warren Maroun

10.  Taking stock of the academic research on the assurance of extra-financial reports

Dusan Ecim & Sean van Zijl

11.  Determinants and consequences of sustainability assurance

Alan Duboisée de Ricquebourg, Warren Maroun, Sean van Zijl & Dusan Ecim

12.  Examining the competition between accountants and non-accountants in the sustainability assurance market 

Muhammad Bilal Farooq

13.  Combined assurance 

Mervyn King, Dannielle Cerbone & Wayne van Zijl

14.  Materiality in ESG Assurance: A Genealogy of Materiality and Beyond.

Carla Edgley

15.  Standardisation of climate-related risk disclosures in the United States: A rejoinder 

Minga Negash

16.  South African experiences with CSR assurance

Sean van Zijl, Dusan Ecim & Warren Maroun

17.  How sustainability assurance is evolving in the European Union: The Italian case

Federica Doni  &  Claudio Mariani

18.  The international assurance landscape: Insights from multinational assurance practices from 2014-2022

Dusan Ecim & Warren Maroun

19.  Extinction Assurance of Biodiversity and Extinction Accounting and Reporting (BEAR): Proposing a Model 

Adewale Olabamiji & Jill Frances Atkins

Index

Biography

Warren Maroun is Professor of Accounting and Auditing at Leeds University Business School, UK, and the University of the Witwatersrand, South Africa. Before joining academia, Warren served in different capacities at PricewaterhouseCoopers in South Africa (PwC). Warren consults widely on a range of accounting, assurance and sustainability-related matters including the provision of expert services in arbitration proceedings.

Jill Atkins is Professor of Accounting and Finance at Cardiff Business School, Cardiff University, UK and University of the Witwatersrand, South Africa, and is a global authority on sustainable and extinction accounting. She is the author of several books.

Martina Macpherson is an international sustainability and regulatory expert with 20+ years in sustainable finance. Martina has held a number of ESG and innovation leadership roles including Head of ESG Index Products at S&P DJI, Managing Director of Sustainable Investments Partners Ltd., and Vice President of ESG Solutions at MSCI. She has been working in the ESG, index and asset management industry for almost 20 years and has been a member of multiple sustainable finance associations and policy working groups in UK, EU and at an international level.