We are exploring how best to enhance trust and confidence in sustainability information. Our approach to this will build on lessons learned from the project on assurance engagements for greenhouse gas emissions. Our intent is to examine various assurance products and the value that they can add in the context of sustainability reporting. We are planning to seek a broad range of perspectives. Please read our consultation document here.
International Auditing and Assurance Standards Board
The International Auditing and Assurance Standards Board (IAASB) issued an exposure draft. ED 5000 has been designed to set a consistent standard to apply to the assurance of all sustainability information. It is intended to be framework neutral, in that it can be used to assure information prepared in accordance with any sustainability reporting framework, standard or other suitable criteria. It is also intended to be profession agnostic, meaning it can be used by all assurance practitioners.
You can find additional guidance on the consultation here.
We are seeking comments on all aspects of the proposed standard to inform our submission to the IAASB.
Your feedback is important
We encourage you to read our consultation document and to share your comments with us.
We encourage you to read the IAASB’s ED and share your views to inform our submission to the IAASB.
Commenting on this consultation
Please send us your comments—both formal and informal—by 20 November 2023, using the secure upload form below, or by emailing us at firstname.lastname@example.org.
We intend on publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 2020 also applies.