Sustainability Assurance

AUASB Publications

Title	Issued Date
AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information	20 Mar 2024
AUASB Sustainability Assurance Update 3	Apr 2023
AUASB Sustainability Assurance Update 2	Feb 2023
AUASB Sustainability Assurance Update 1	Oct 2022
AASB and AUASB Joint Staff Article on Globally consistent reporting of sustainability-related information: Australian perspectives	Dec 2021
FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance	Nov 2021
Extended External Reporting (EER) Assurance Guidance The AUASB Bulletin introduces the International Auditing and Assurance Standards Board (IAASB) Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting (EER) Assurance Engagements and provides the Australian context for the non-authoritative guidance published by the IAASB in 2021. The Bulletin also aims to assist assurance practitioners to navigate the Guidance when undertaking EER assurance engagements under ASAE 3000 (Revised).	Aug 2021
Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB / IASB Practice Statement 2 – Version 2	Apr 2019

IAASB Publications

Title	Issued Date
IAASB Webinar Assurance on Sustainability Reporting	Sep 2023
Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting (EER) Assurance Engagements The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (equivalent ASAE 3000 (Revised) to EER assurance engagements. It promotes the consistent and high-quality application of the assurance standards to EER assurance engagements to: • strengthen the influence of such engagements on the quality of EER; • enhance trust in the resulting EER assurance reports; and • increase the credibility of EERs so that they can be trusted and relied upon by their intended users.	Apr 2021
Non-Authoritative Support Material – Credibility and Trust Model relating to Extended External Reporting (EER)	Apr 2021
Non-Authoritative Support Material – Illustrative Examples of Selected Aspects of Extended External Reporting (EER) Assurance Engagements	Apr 2021
The consideration of climate-related risks in an audit of financial statement	Oct 2020

International Publications

Title	Issued By
IFAC's Vision for High-Quality Assurance of Sustainability Information	IFAC
The State of Play in Sustainability Assurance June 2021	IFAC
Using ISAE 3000 (Revised) in Sustainability Assurance Engagements June 2021 A guide to accompany the State of Play in Sustainability Assurance	IFAC

DisclaimerInformation to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AUASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.