TO ALL MEMBERS OF THE INSTITUTE
TC 07/2025
Subject: Guidance on limited assurance of the Sustainability Statement
This Technical Circular provides guidance on the preparation and assurance of sustainability statements. In addition, it includes illustrative templates for:
- an assurance report with an unmodified conclusion including specimen paragraphs for modified conclusions;
- an engagement letter; and
- a management representation letter.
Click here to access the Technical Circular and here to access the illustrative templates. OR download the document 
TC 7_2025 Guidance on limited assurance of the Sustainability Statement.pdf