Audit and assurance of sustainability reports
Sustainability reports that are required to be prepared under the聽Corporations Act are subject to assurance requirements under the Corporations Act and ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000).
ASSA 5000 has been made by the Australian Auditing and Assurance Standards Board (AUASB) under s336(1).
Entities that are required to prepare sustainability reports must have them audited in accordance with Div 3 of Pt 2M.3 of the Corporations Act: see s301A. The audit requirements are being phased in between 1 January 2025 and 30 June 2030.
For more information on the phasing in of audit requirements, see the Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (ASSA 5010).
This webpage will be updated to provide further information about audit and assurance requirements over time.
More information
For more information see .