---
title: "Assurance readiness checklist for the sustainability report (ASSA 5000 and ASSA 5010 phasing)"
url: "https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/sustainability-report-assurance-readiness-checklist"
type: "precedent"
site: "AI Law Framework"
id: "a48-sustainability-report-assurance-readiness-checklist"
area_id: "A48"
kind: "checklist"
ai_level: "green"
version: 1
task_ids: ["A48-X20260927-4"]
law_stated_as_at: "2026-10-18"
---

# 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…

Canonical page: https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/sustainability-report-assurance-readiness-checklist  
Law stated as at: 2026-10-18

Site index for agents: https://ailawframework.com/llms.txt

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.

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Climate, ESG & Sustainability Reporting](https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting.md)
- Jurisdictions: Australia, Commonwealth
- AI level: Green. AI can do most of the drafting. A lawyer still reviews the result.
- Law stated as at: 2026-10-18
- Status: Maintained. Checked on 2026-10-18 against the 3 authorities it cites, for Australia and Commonwealth.

## 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.

## Used for these tasks

- [Assemble the assurance evidence pack and response log for the sustainability report](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting.md#A48-X20260927-4)

## 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

## Authorities

- [AUASB ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (compiled, 24 December 2025, including ASSA 2025-10), paras 9 to 11 and Appendix](https://www.auasb.gov.au/media/yffbehwp/assa-5010-timeline-for-audits-and-reviews-of-information-in-sustainability-reports-under-the-corporations-act-2001.pdf)
- [AUASB ASSA 5000 General Requirements for Sustainability Assurance Engagements (compiled, 9 July 2025)](https://www.auasb.gov.au/standards-guidance/auasb-standards/standards-on-sustainability-assurance/)
- [ASIC RG 280.6 (sustainability report must be audited or reviewed under Div 3 of Pt 2M.3 of the Corporations Act 2001 (Cth), s 301A; phased in to 30 June 2030)](https://download.asic.gov.au/media/j4rhwyiz/rg280-published-31-march-2025.pdf)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/sustainability-report-assurance-readiness-checklist and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*