Author(s): Marwan Mahmoud Said Nafoukh*
This paper aims to discuss the impact of sustainability accounting on sustainability assurance practice as emerged profession by reviewing the guidance and standards of sustainability accounting standard systematic procedure in the detail of sustainability assurance practices for sustainability accounting reports and assessment practices for sustainability standards like Issb standards S1and S2 are designed to enhance comparable information regardless of accounting standards applicable in different jurisdictions meaning they can be utilized even by companies applying US Generally Accepted Accounting Principles (GAAP) exiting standards such as those of the Sustainability Accounting Standards Board (SASB) Task Force on Climate-Related Financial Disclosures (TCFD) and Climate Disclosure Standards Board (CDSB) among others and are designed for interoperability with existing standards, such as the Global Reporting Initiative (GRI) standards. Furthermore, challenges that face the adoption of and issues that constrain the opportunities of sustainability assurance are also identified such as the absence of stakeholder engagement or independence of the assurance provider. Overall this paper focuses on sustainability accounting assurance practices providing a comprehensive framework for study in this emerging field. In additional in some jurisdictions there are legal requirements for sustainability assurance especially for publicly traded entities or entities in specific industries assurance helps ensure compliance with these regulations.examining sustainability data and practices assurance can help entities identify and reduce risks related to environmental,social,and governance issues.Entities use the findings from assurance engagements to improve their sustainability reporting and management systems continually this repeatedly process can lead to better sustainability performance. Overall, sustainability assurance plays a crucial role in fostering transparency, accountability, and the reliability of sustainability reporting it aligns with the growing demand for entities to explicitly their commitment to responsible and sustainable business practices while helping stakeholders make informed decisions based on trustworthy information. With sustainability taking center stage in today's world ISSA 5000 sets a global benchmark for sustainability assurance driving positive impact and promoting amore sustainable future for all provides both assurance providers and reporting firms with a detailed decision-making guide regarding sustainability assurance as the clear positive impact that sustainability accounting. ISSA 5000 and IESSA provide a robust and cohesive package of standards for sustainability assurance which is equivalent to the IAASB standards and IESBA Code of Ethics requirements for audits or reviews of financial statements. Practically, this study offers valuable insights for policymakers and corporate managers companies should view sustainability accounting not merely as a compliance mechanism but as a strategic tool for enhancing corporate value and long term sustainability studies should be conducted to cover the lack of research and continue to support organizations in order to issue standards for the cloud as well as laws in order to keep pace with the massive reliance on accounting and cloud auditing, especially in the time of the pandemic and enhance of scientific practical and continuous learning due to the tremendous development of digital transformation.