CSAE 3410, Assurance Engagements on Greenhouse Gas Statements

Ef­fec­tive date:

Effective for assurance reports covering periods ending on or after September 30, 2013, ex­cept for sub­se­quent amend­ments.



Given the link between greenhouse gas (GHG) emissions and climate change, many entities are quantifying their GHG emissions for internal management purposes, and many are also preparing a GHG statement: (a) as part of a regulatory disclosure regime; (b) as part of an emissions trading scheme; or (c) to inform investors and others on a voluntary basis. Voluntary disclosures may be, for example, published as a stand-alone document; included as part of a broader sustainability report or in an entity's annual report; or made to support inclusion in a "carbon register."

This Canadian Standard on Assurance Engagements (CSAE) deals with assurance engagements to report on an entity's GHG statement.

His­tory of CSAE 3410




May 2022

Relates to conforming amendments to Other Canadian Standards resulting from the approval of CSQM 1. Paragraph C75 has been amended. See Com­pleted Pro­ject.

The changes are effective for periods beginning on or after December 15, 2022.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

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