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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CONTENTS
COMPILATION DETAILS
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