Extended External Reporting (EER) Assurance


The key objective of the project is to enable more consistent and appropriate application of ISAE 3000 (Revised) to emerging forms of external reporting (EER) and greater trust in the resulting assurance reports by users of EER. This will be achieved primarily through:

 (i) Developing non-authoritative guidance in applying ISAE 3000 (Revised) to EER;

 (ii) Continuing to provide thought leadership on assurance issues in relation to EER; and

 (iii) Coordinating the work of the project with related initiatives of other relevant international organizations.




  • Mario Abela (World Business Council for Sustainable Development)
  • Steve Gunders (Corporate Reporting Dialogue)
  • Thalia Vounaki (Principles for Responsible Investment)

EER Project Advisory Panel

Project Stages

Board Papers
CAG Papers
Issued Document
Board Minutes
CAG Minutes
Issued Document

The EER Assurance project is the IAASB’s response to the comments received on the discussion paper issued in 2016, Supporting Credibility and Trust in Emerging Forms of External Reporting.

EER encapsulates many different forms of reporting, including, but not limited to, integrated reporting, sustainability reporting and non-financial reporting about environmental, social and governance matters. Such reports may be prepared under legislative or regulatory requirements and established frameworks, standards and guidance issued by international or national standard setters.

The IAASB approved the project proposal in October 2017 and established the EER Task Force. The project is being run with the support of the World Business Council for Sustainable Development (WBCSD), which has provided grant funding through a collaboration established by the Gordon and Betty Moore Foundation.

The project is split into two phases. Phase 1 will run throughout 2018 and will cover approximately half of the issues relating to the Ten Key Challenges identified in the discussion paper. These include:

  • Making materiality judgements;
  • The maturity of governance and internal control over EER reporting processes;
  • Evaluating the suitability of criteria;
  • Building assertions; and
  • Working with narrative and future-oriented information.
For an over view of what Extended External Reporting is please watch this series of short video's




The Board approved the combined restructured and redrafted non-authoritative EER Guidance, Special Considerations in Performing Assurance Engagements on Extended External Reporting, for public consultation. The consultation period will be 120 days from the date of publication.

In finalizing the draft Guidance for public consultation, the Board agreed to emphasize that the guidance is non-authoritative and is not required to be read in its entirety, but is a useful reference source in applying particular requirements of the Standard. The Board also clarified the possible approaches to the use of framework criteria and entity-developed criteria and included additional guidance on fraud and on misstatements that might affect the practitioner’s assessment of the control environment.


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