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23 Apr. 2019

IAASB consultation on Extended External Reporting (EER) (Phase 1 Guidance)

EER encapsulates many different forms of reporting, including—but not limited to—integrated reporting, sustainability reporting, and other reporting by entities about environmental, social and governance matters.

The IAASB is consulting on its progress in developing draft guidance in the first phase of its EER Assurance project.

The IAASB particularly seeks input from those with practical experience in this evolving area of reporting, including practitioners and other experts involved in performing engagements, preparers of EER reports, investors and other users, standard setters and regulators.


The AUASB will also hold two invitation-only discussion groups during May in Melbourne and Sydney, the outcomes of which will help inform Australia’s response to the IAASB.

Views on the Consultation Paper can be submitted to the AUASB by Friday, 24 May 2019, or to the IAASB directly by Friday, 21 June 2019.