ASSA 5000 General Requirements for Sustainability Assurance Engagements has been issued. It’s based on the ISSA equivalent and is operative for reporting periods beginning on or after 1 January.
For mandatory climate-reporting under the Corporations Act 2001, ASSA 5000 will be subject to the phasing in of limited and reasonable assurance under ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001. This session will start the journey on understanding and implementing its requirements.