Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001
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ISSN 1030-603X
CONTENTS
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AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application.................................................................1
Effective Date...............................................................2
Introduction
Contents of Sustainability Report................................................3-5
Audit/review of Information in Sustainability Report..................................6-7
Objective..................................................................8
Definitions.................................................................9
Requirements............................................................10-11
Appendix – Diagrammatic representation of assurance phasing
COMPILATION DETAILS
Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (as Amended)
This compilation takes into account amendments made up to and including 17 December 2025 and was prepared on 5 January 2026 by the Auditing and Assurance Standards Board (AUASB).