IAASB consults on new global sustainability assurance standard

The International Auditing and Assurance Standards Board (IASSB) has published for consultation an exposure draft of an International Standard on Sustainability Assurance Engagements. The consultation closes on 1 December 2023.

This is intended to be applied by third parties who are appointed by companies to undertake an assurance engagement on their sustainability reports.

However, it is up to individual jurisdictions to decide whether assurance of sustainability information is required and whether they must comply with the proposed standard.

For more information, see our client briefing.