CPA Australia guide to assurance on sustainability reporting
06 Dec 2012
CPA Australia has released a new guide, which introduces sustainability reporting and provides guidance on assurance engagements for sustainability reports performed in accordance with ASAE 3000 'Assurance Engagements Other Than Audits or Reviews of Historical Financial Information'.
The guide provides a high-level overview of sustainability reporting, the pressure for, and opportunities from, adoption, and some of the sustainable frameworks available, such as "G3.1" from GRI. It then provides guidance to help practitioners apply their skills to assurance engagements on sustainability reports conducted in accordance with ASAE 3000, which largely conforms with International Standard on Assurance Engagements ISAE 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the International Auditing and Assurance Standards Board.
Click for access to the report (link to CPA Australia website).
