IAASA has published a Consultation paper on its proposal to adopt a Sustainability Assurance Standard in Ireland.
The effective date of the standard will be for the assurance of sustainability reporting for financial years starting on or after 1 January 2024, as required by the European Corporate Sustainability Directive (CSRD). As required by the CSRD, the European Commission has indicated that it intends to adopt a European assurance standard by October 2026, at which time that standard will apply in Ireland.
The purpose of this consultation is to obtain stakeholders’ views on the appropriate standard for sustainability assurance in Ireland.
The consultation paper is available here.
Stakeholders and interested parties are invited to provide your response using the response template available on this link or email your response to submissions@iaasa.ie by 5pm on Friday 19 April 2024.