The IAASB proposes a sustainability assurance standard!
Here’s a note from David Carlin:
A really important proposal from the International Auditing and Assurance Standards Board (IAASB) regarding a sustainability assurance standard!
External assurance plays a key role in enhancing trust and confidence in financial reporting. It can do the same for sustainability reporting. This proposed standard will apply to sustainability information reported across any ESG topic and prepared under multiple frameworks including that of the International Sustainability Standards Board (ISSB). It’s open for consultation now, until December 1st.