Overarching Standard for Assurance on Sustainability Reporting – AASB
At its meeting on September 8-9, 2022, the AASB discussed issues related to the IAASB’s project for developing an overarching standard for assurance on sustainability reporting, and issues related to its development. Key issues included: the content of the project proposal; the structure for an overarching standard for assurance on sustainability reporting; the initial proposals regarding the defined terms for the overarching standard; and the approach to developing the requirements for the overarching standard. The IAASB expects to approve a standard-setting project proposal at its September 2022 meeting. At its next meeting, the AASB will discuss IAASB issues and next steps for Canadian sustainability assurance standard setting.
Review the Executive Summary on the AASB's Web site.
