The Sustainability Reporting (SR) Project Advisory Panel is an expert panel jointly formed by the Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB). Click here for further details.
|AUASB Sustainability Assurance Update 3||Apr 2023|
|AUASB Sustainability Assurance Update 2||Feb 2023|
|AUASB Sustainability Assurance Update 1||Oct 2022|
|AASB and AUASB Joint Staff Article on Globally consistent reporting of sustainability-related information: Australian perspectives||Dec 2021|
|FRC/AASB/AUASB Position Statement on Extended External Reporting
Extended External Reporting (EER) Assurance Guidance
|Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB / IASB Practice Statement 2 – Version 2||Apr 2019|
|Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting (EER) Assurance Engagements
The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (equivalent ASAE 3000 (Revised) to EER assurance engagements.
It promotes the consistent and high-quality application of the assurance standards to EER assurance engagements to:
• strengthen the influence of such engagements on the quality of EER;
• enhance trust in the resulting EER assurance reports; and
• increase the credibility of EERs so that they can be trusted and relied upon by their intended users.
Non-Authoritative Support Material – Credibility and Trust Model relating to Extended External Reporting (EER)
|Non-Authoritative Support Material – Illustrative Examples of Selected Aspects of Extended External Reporting (EER) Assurance Engagements||Apr 2021|
|The consideration of climate-related risks in an audit of financial statement||Oct 2020|
|IFAC's Vision for High-Quality Assurance of Sustainability Information
|The State of Play in Sustainability Assurance June 2021
|Using ISAE 3000 (Revised) in Sustainability Assurance Engagements June 2021
A guide to accompany the State of Play in Sustainability Assurance
DisclaimerInformation to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.