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Auditoria ao relato de sustentabilidade e ISSA 5000: perceção de auditores em Portugal e no Brasil
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A crescente relevância da sustentabilidade no contexto empresarial europeu, aliada à entrada em vigor da Corporate Sustainability Reporting Directive (CSRD) e dos European Sustainability Reporting Standards (ESRS) tem vindo a ampliar as exigências de fiabilidade e transparência da informação não financeira. Neste enquadramento a publicação da International Standard on Sustainability Assurance 5000 (ISSA 5000) pelo International Auditing and Assurance Standards Board (IAASB), representa um marco regulatório que visa harmonizar práticas e estabelecer requisitos consistentes para prestação de serviços de garantia de fiabilidade sobre relatórios de sustentabilidade.
O presente estudo tem como objetivo analisar a perceção de auditores relativamente à aplicabilidade da ISSA 5000, no âmbito da auditoria ao relato de sustentabilidade, procurando compreender as oportunidades e constrangimentos que decorrem da sua implementação. Para tal, foi adotada uma metodologia qualitativa, baseada em entrevistas semiestruturadas a oito profissionais de auditoria, distribuídos equitativamente entre Portugal e Brasil. A escolha destes dois países justifica-se pela partilha de uma base normativa comum em auditoria, e pela ausência de barreiras linguísticas, o que possibilitou uma recolha de dados fluída e precisa.
Os resultados evidenciam que a ISSA 5000 é percecionada como um instrumento essencial para reforçar a credibilidade, comparabilidade e relevância da informação de sustentabilidade, representando um avanço decisivo para aumentar a confiança dos stakeholders. Contudo, foram identificados desafios significativos à sua aplicação, tais como limitações na disponibilidade e fiabilidade dos dados Environmental, Social and Governance (ESG), insuficiente maturidade dos sistemas de reporte, necessidade de formação técnica específica e dificuldades na integração entre auditoria financeira e de sustentabilidade. A análise revelou ainda diferenças entre os dois contextos estudados: em Portugal, a atenção centra-se sobretudo na pressão regulatória europeia e nos custos de adaptação organizacional, enquanto no Brasil predomina a preocupação com os desafios técnicos e operacionais da implementação do reporte de sustentabilidade.
Entre os contributos do estudo, destaca-se a reflexão sobre a aplicabilidade prática da ISSA 5000 em áreas críticas, como a materialidade, qualidade do reporte, e multidisciplinaridade das equipas de auditoria. Mais do que uma norma técnica, a ISSA 5000 emerge como uma oportunidade de transformação capaz de reconfigurar o modo como as organizações prestam contas em matéria de sustentabilidade e de reforçar a credibilidade e a transparência empresarial.
The growing relevance of sustainability in the European business context, combined with the entry into force of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), has increased the demands for reliability and transparency of non-financial information. Within this framework, the publication of the International Standard on Sustainability Assurance 5000 (ISSA 5000) by the International Auditing and Assurance Standards Board (IAASB) represents a regulatory milestone aimed at harmonizing practices and establishing consistent requirements for providing assurance services on sustainability reports. This study aims to analyze auditors perceptions regarding the applicability of ISSA 5000 in the context of sustainability reporting assurance, seeking to understand the opportunities and constraints arising from its implementation. A qualitative methodology was adopted, based on semi-structured interviews with eight audit professionals, evenly distributed between Portugal and Brazil. The choice of these two countries is justified by their shared normative basis in auditing and the absence of language barriers, which enabled smooth and accurate data collection. The results show that ISSA 5000 is perceived as an essential tool to strengthen the credibility, comparability, and relevance of sustainability information, representing a decisive step toward increasing stakeholder trust. However, significant challenges to its application were identified, such as limitations in the availability and reliability of Environmental, Social and Governance (ESG) data, insufficient maturity of reporting systems, the need for specific technical training, and difficulties in integrating financial and sustainability audits. The analysis also revealed differences between the two contexts: in Portugal, attention is primarily focused on European regulatory pressure and organizational adaptation costs, while in Brazil, concern predominates with the technical and operational challenges of implementing sustainability reporting. Among the study’s contributions, particular emphasis is given to the reflection on the practical applicability of ISSA 5000 in critical areas such as materiality, reporting quality, and the multidisciplinary nature of audit teams. More than a technical standard, ISSA 5000 emerges as a transformative opportunity capable of reshaping how organizations are held accountable in sustainability matters and of reinforcing corporate credibility and transparency.
The growing relevance of sustainability in the European business context, combined with the entry into force of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), has increased the demands for reliability and transparency of non-financial information. Within this framework, the publication of the International Standard on Sustainability Assurance 5000 (ISSA 5000) by the International Auditing and Assurance Standards Board (IAASB) represents a regulatory milestone aimed at harmonizing practices and establishing consistent requirements for providing assurance services on sustainability reports. This study aims to analyze auditors perceptions regarding the applicability of ISSA 5000 in the context of sustainability reporting assurance, seeking to understand the opportunities and constraints arising from its implementation. A qualitative methodology was adopted, based on semi-structured interviews with eight audit professionals, evenly distributed between Portugal and Brazil. The choice of these two countries is justified by their shared normative basis in auditing and the absence of language barriers, which enabled smooth and accurate data collection. The results show that ISSA 5000 is perceived as an essential tool to strengthen the credibility, comparability, and relevance of sustainability information, representing a decisive step toward increasing stakeholder trust. However, significant challenges to its application were identified, such as limitations in the availability and reliability of Environmental, Social and Governance (ESG) data, insufficient maturity of reporting systems, the need for specific technical training, and difficulties in integrating financial and sustainability audits. The analysis also revealed differences between the two contexts: in Portugal, attention is primarily focused on European regulatory pressure and organizational adaptation costs, while in Brazil, concern predominates with the technical and operational challenges of implementing sustainability reporting. Among the study’s contributions, particular emphasis is given to the reflection on the practical applicability of ISSA 5000 in critical areas such as materiality, reporting quality, and the multidisciplinary nature of audit teams. More than a technical standard, ISSA 5000 emerges as a transformative opportunity capable of reshaping how organizations are held accountable in sustainability matters and of reinforcing corporate credibility and transparency.
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Palavras-chave
ISSA 5000 Auditoria ao relato de sustentabilidade Sustentabilidade CSRD ESRS ESG Dupla materialidade Confiança dos stakeholders Sustainability reporting assurance Sustainability Double materiality Stakeholder trust