Supporting International Standards
Using ISAE 3000 (Revised) in Sustainability Assurance Engagements
A Guide to Accompany The State of Play in Sustainability Assurance
IFAC
Jun 30, 2021 | Guidance & Support Tools
English
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.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Accelerating Integrated Reporting Assurance in the Public Interest
- Enabling Purpose Driven Organizations: PAIBs Leading Sustainability and Digital Transformation
- IFAC Comment Letter to the IFRS Foundation's ED on proposed Constitutional amendments that accommodate new ISSB
- IFAC Comment Letter to the US SEC
- The State of Play in Sustainability Assurance
