Sustainability Assurance

We are exploring how best to enhance trust and confidence in sustainability information. Our approach to this will build on lessons learned from the project on assurance engagements for greenhouse gas emissions. Our intent is to examine various assurance products and the value that they can add in the context of sustainability reporting. We are planning to seek a broad range of perspectives. Please read our consultation document here.

International Auditing and Assurance Standards Board

The International Auditing and Assurance Standards Board (IAASB) issued an exposure draft. ED 5000 has been designed to set a consistent standard to apply to the assurance of all sustainability information. It is intended to be framework neutral, in that it can be used to assure information prepared in accordance with any sustainability reporting framework, standard or other suitable criteria. It is also intended to be profession agnostic, meaning it can be used by all assurance practitioners.

You can find additional guidance on the consultation here.

You can see our submission to the IAASB on ISSA 5000 here.

This consultation closed on 20 November 2023.