Sustainability Report

Flower $($Pty$)$ Ltd manufactures clothing that creates environmental issues as follows:

$$ Water usage, energy consumption, and waste generation since there are water

shortages and load$-$shedding issues.

$$ Labour rights, including fair wages, working hours, and workplace safety.

$$ The environmental impact of its products throughout their lifecycle, from raw

materials to production, transportation, and disposal.

$$ Waste generation and emissions, especially regarding hazardous materials or

pollutants.

$$ Eco$-$friendly materials and processes are used.

$$ Compliance with all relevant environmental laws and regulations

$$ We provide community development projects, charitable contributions, and

partnerships with social organisations.

Due to this, Flower $($Pty$)$ Ltd wants the auditors to perform procedures to provide

assurance in the sustainable report

REQUIRED

With reference to the sustainability report, discuss the audit procedures you

would perform per ISAE $3000$ and explain what kind of assurance this

engagement provides