Overarching Standard for Assurance on Sustainability Reporting – AASB

Date recorded:

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.

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