Quick Summary
Introduction 1. Given the link between climate change and corporate performance, many entities are reporting their sustainability performance for internal management purposes and are making external disclosure to various stakeholders, by preparing reports such as: Business Responsibility
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FAQ :
The Exposure Draft for SSAE 3000 aims to establish a standard for assurance engagements related to an entity's sustainability information.
Entities are increasingly reporting their sustainability performance for internal management and external disclosure to stakeholders due to regulatory requirements and to inform investors.
The article mentions Business Responsibility and Sustainability Reporting (BRSR), Sustainability/ ESG Report, Integrated Report, and Task Force on Climate-Related Financial Disclosures (TCFD) Report, among others.
The intended users include assurance providers, entities engaging auditors, regulators, investors, and other users of sustainability reporting data.
SSAE 3000 is an umbrella standard. If a specific assurance standard applies to the subject matter (e.g., GHG emissions), SSAE 3000 will apply in addition to that specific standard.
No, SSAE 3000 does not override laws or regulations. If laws or regulations differ from this standard, an engagement conducted in accordance with those laws or regulations will not automatically comply with SSAE 3000.
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