Sustainability Assurance

The global discussion around sustainability reporting is evolving seemingly every day and organizations are increasingly reporting on their broader performance and impact. While historically voluntary, this type of reporting and assurance is increasingly mandated by law or regulation. Investors and other decision makers need a broader base of information to inform capital allocation and other decisions, including an expectation that reported information is reliable. As reporting evolves, there is a corresponding increase in demand for assurance engagements on such new extended types of reporting.

The IAASB is not a newcomer to assurance of non-financial information. For years, the IAASB has been active in this area as the landscape has continued to evolve. Issued in 2013, International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, applies to assurance engagements on sustainability reporting.

In April, the IAASB issued Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements to address ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (Revised) in sustainability assurance engagements.

The IAASB is also developing a standard for sustainability reporting assurance, which you can learn more about on the project page.


Read the IAASB comment letter on the International Sustainability Standards Board's consultations:

IAASB Offers Support for ISSB Proposals and Comments on Assurability of the two Draft Sustainability Reporting Standards


The IAASB expresses its sincere appreciation for the collaboration and funding provided by the World Business Council for Sustainable Development and the Gordon and Betty Moore Foundation.


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