Checklist · Climate, ESG & Sustainability Reporting
Assurance readiness checklist for the sustainability report (ASSA 5000 and ASSA 5010 phasing)
A checklist to get the sustainability report ready for the auditor's review or audit: which disclosures are in scope for the entity's group and year under ASSA 5010, the evidence pack for each, and the response log for auditor queries and findings.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia, Commonwealth
- AI use
- Green AI can do most of the drafting. A lawyer still reviews the result.
- Law stated as at
- 18 October 2026
- Status
- Maintained. Checked on 18 October 2026 against the 3 authorities it cites, for Australia and Commonwealth.
- Version
- 1
- Source
- Written for this library
When to use it
Use at planning and again before fieldwork for each year of mandatory climate reporting, once the entity's reporting group and first reporting year are confirmed. It is a management and legal preparation tool; it does not replace the auditor's own engagement terms or procedures.
How AI may be used
AI may complete the checklist, index the evidence pack and keep the response log from the entity's documents inside the approved template; the scope rows are set once a lawyer or CFO has confirmed the group and reporting year.
AI may
- Fill the scope table for the confirmed group and year from the ASSA 5010 phasing table
- Index the evidence documents against each disclosure and flag disclosures with no evidence listed
- Keep the auditor query and findings log, including dates, owners and status
AI must not
- Must not decide the entity's reporting group or first reporting year
- Must not answer an auditor query or accept a finding on management's behalf
- Must not alter source data or emissions calculations to resolve a query
The lawyer checks
- Reporting group and year confirmed once, at setup, against s 1707B and the ASSA 5010 definitions, including the voluntary reporter rules
- The scope table matches the current compiled ASSA 5010 (amendments after 24 December 2025 checked)
- Every open finding has an owner and a decision recorded before the board approves the report
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is for signed-in accounts. It is free. When you sign in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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