Sustainability & Other Extended External Reporting (EER) Assurance

Sustainability Reporting Project Advisory Panel

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 Publications

Title Issued Date
AUASB Sustainability Assurance Update 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
and Assurance
Nov 2021

Extended External Reporting (EER) Assurance Guidance

The AUASB Bulletin introduces the International Auditing and Assurance Standards Board (IAASB) Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting (EER) Assurance Engagements and provides the Australian context for the non-authoritative guidance published by the IAASB in 2021.

The Bulletin also aims to assist assurance practitioners to navigate the Guidance when undertaking EER assurance engagements under ASAE 3000 (Revised).

Aug 2021
Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB / IASB Practice Statement 2 – Version 2 Apr 2019

IAASB Publications

Title Issued Date
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.

Apr 2021

Non-Authoritative Support Material – Credibility and Trust Model relating to Extended External Reporting (EER)

Apr 2021
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

 International Publications

Title Issued By
IFAC's Vision for High-Quality Assurance of Sustainability Information

IFAC
The State of Play in Sustainability Assurance June 2021

IFAC
Using ISAE 3000 (Revised) in Sustainability Assurance Engagements June 2021
A guide to accompany the State of Play in Sustainability Assurance
IFAC



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