Using ISAE 3000 (Revised) in Sustainability Assurance Engagements
Company-reported information about sustainability factors is becoming mainstream—through increased voluntary disclosure as well as through new jurisdiction-specific rules. Investors, as well as other stakeholders, need to have trust and confidence in this information through external assurance—just like financial information. The International Auditing and Assurance Standards Board’s International Standard on Assurance Engagements (ISAE) 3000 (Revised)—founded on decades of assurance standard-setting expertise and extensive stakeholder engagement—is a comprehensive standard that applies to non-financial information assurance engagements, which includes environmental, social and governance (ESG), or sustainability, disclosures.
Additional information on sustainability assurance is available in the IFAC and AICPA-CIMA global benchmarking study, The State of Play Sustainability Assurance.