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Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements
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Application
Aus 0.1 This Standard on Sustainability Assurance (ASSA) applies to assurance engagements on:
- sustainability information in a sustainability report for a financial year in accordance with the Corporations Act 2001 (the Act);
- sustainability information where the engagement is held out to have been conducted in accordance with this ASSA; and
- sustainability information for any other purpose, except where National Greenhouse and Energy Reporting (Audit) Determination 2009 (the NGER Determination) applies and that determination does not require this ASSA to be applied.
Aus 0.2 This ASSA also applies, as appropriate, to assurance on other sustainability information.