Following public consultation to obtain stakeholders’ views on the appropriate standard for sustainability assurance in Ireland, IAASA has published its Feedback Paper and Responses Received.
IAASA intends to adopt the International Standard on Assurance Engagements 3000 Revised (ISAE 3000), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. Adoption will take place when the European Corporate Sustainability Reporting Directive (CSRD) is transposed into Irish law giving IAASA the statutory power to adopt sustainability assurance standards in Ireland.
The Feedback Paper is available on this link.
The Responses Received are available on this link.