Corporate responsibility for sustainability issues has attracted much global attention in recent years due to disasters such as pollution and ozone layer depletion. In the meantime, the demand for companies to be accountable for their sustainability performance has begun, with a concomitant growth in the assurance of sustainability reporting.Therefore, this study aims to the requirements, challenges, and consequences of sustainability reporting assurance using the principal component analysis method in Iran from the perspective of experts and professionals. This study was conducted in 1403 through a questionnaire with 151 experts, including university faculty members, audit organization employees, and practitioners in the audit profession. The resulting data were analyzed using the principal component analysis method. The findings showed that among the components related to sustainability reporting assurance requirements, the components of "encouragement", "culture", and "law"; Also, among the components related to challenges, the components of "Infrastructure and Technology", "Cost" and "Culture" and finally, among the components related to consequences, the components of "Company Performance and Value", "Negative Consequences" and "Environment" are ranked first to third, respectively. This research helps to improve the awareness of all stakeholders about the trends in the field of information verification in the field of sustainable development.