Glossary›Assurance, audit evidence and working papers›Emphasis of matter
Glossary term
Cluster A · A36
Tier 2 · differentiator
Emphasis of matter
Definition
An emphasis of matter is a paragraph in an assurance report that draws attention to something already disclosed in the sustainability report which the practitioner considers fundamental to a reader’s understanding. It does not modify the conclusion. It is used for matters such as a significant restatement or a major change in methodology.
On this page
In practice
An emphasis of matter is not a criticism and does not mean the conclusion is qualified. It is a signpost, and it can only be used where the matter is already disclosed in the report. It is not a route for the practitioner to disclose something the entity has not.
What the assurer does with it
The practitioner proposes it, and the entity usually then improves its own disclosure so the signpost is unnecessary. Where it remains, expect readers and analysts to go straight to it.
Sources
1
ASSA 5000 General Requirements for Sustainability Assurance Engagements
AUASB
2
Review status
Review required
Last reviewed
15 September 2026
Editorial pass, unsigned
Reviewer required
Registered company auditor
Next scheduled review
1 July 2027
Part of
Cluster A, Assurance, audit evidence and working papers
47 terms on what an assurance provider tests, what they accept as evidence, and what a preparer has to be able to produce.
Related terms
The thing an emphasis of matter is not
The matter most often emphasised
Related questions
What happens if we have to restate last year’s emissions?
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You restate the comparative and disclose what changed, why, and the effect. Restatement is expected as data improves and is not treated as a failure. What the assurance practitioner tests is whether you have a written policy setting out when you restate, and whether you applied it consistently.
What happens if the assurance provider disagrees with our numbers?
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Disagreement is normally resolved before it reaches the conclusion: the practitioner raises a query, you produce more evidence or adjust the number, and the file moves on. A modified conclusion only arrives if you decline to adjust something material, or if they cannot obtain the evidence they need. The second case is far more common in a first year and is entirely preventable through documentation.
Other terms in this cluster
Emphasis of matter