Extended External Reporting (EER) Assurance


Extended External Reporting (EER) Assurance is used to describe engagements to provide assurance on different forms of non-financial reporting, including integrated reporting, sustainability reporting and non-financial reporting about environmental, social and governance matters. This video provides an overview of EER Assurance.

The IAASB’s EER Assurance project aims to enable more consistent and appropriate application of International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information, to EER assurance. The IAASB plans to achieve this through:

• Developing non-authoritative guidance that comprehensively explains and illustrates how to apply ISAE 3000 (Revised) to EER Assurance; and
• Providing thought leadership on assurance issues in relation to EER Assurance.

In undertaking this project, the IAASB plans to closely monitor related initiatives of other relevant international organizations and collaborate with bodies such as the Corporate Reporting Dialogue (CRD), the World Business Council for Sustainable Development (WBCSD) and the Principles of Responsible Investment (PRI).
More information about this project is also available at IAASB Focus Areas

The Board approved the Extended External Reporting (EER) Assurance Non-authoritative Guidance. On publication, the Guidance may be used with immediate effect (i.e., there is no need to observe an 'effective date'). The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Other Information

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.

Project Stages


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