Overarching Standard for Assurance on Sustainability Reporting - AASB

Date recorded:

At its meeting on March 13-14, 2023, the AASB discussed issues related to the IAASB’s project to develop an ISA on Sustainability Assurance Key issues discussed included: the work performed by other practitioners related to the sustainability assurance engagement; the preconditions for the acceptance of the engagement including the suitability of criteria and meaningful level of assurance; the materiality considerations including qualitative considerations, performance materiality, and aggregation risk; the risks of material misstatement, the response to risks, and the difference between limited and reasonable assurance; other information; and the assurance report.

Review the Executive Summary on the AASB's Web site.

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