In conducting a sustainability assurance engagement, the objectives of the practitioner are:

1. To obtain reasonable assurance or limited assurance, as applicable, about whether the sustainability information is free from material misstatement;
2. To express a conclusion on the sustainability information through a written report that conveys a reasonable assurance or a limited assurance conclusion, as applicable, and describes the basis for the conclusion; and
3. To communicate further as required by this ASSA and any other relevant ASSA.

In all cases when reasonable assurance or limited assurance, as applicable, cannot be obtained and a qualified conclusion in the practitioner’s assurance report is insufficient in the circumstances for purposes of reporting to the intended users, this ASSA requires the practitioner to disclaim a conclusion or withdraw from the engagement, where withdrawal is possible under applicable law or regulation.