
Sustainability Advisory
Our sustainability assurance advisory will help you understand the assurance requirements over climate-related disclosures under ASSA 5000 General Requirements for Sustainability Assurance Engagements and ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports, which outlines the timeline for phasing in assurance requirements.
How ALL can help
ALL's sustainability assurance advisors are experienced in providing information that outlines under ASSA 5000 and 5010. Mandatory disclosure will not be subject to reasonable assurance until either year 4 or year 5 starting from the date when mandatory disclosure of climate-related information is required. Section 301A of the Corporations Act 2001 (Act) mandates that sustainability reports must be audited for financial years beginning on or after 1 July 2030. The phase-in period before the date during which different sections of the report will be subject to varying levels of assurance.
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Reasonable Assurance
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Advising on how to provide reasonable assurance on the sustainability disclosures based on ASSA 5000​
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Limited Assurance
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Advising on how to provide limited assurance on review of the sustainability disclosures based on ASSA 5000​
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Other Advisory
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Workshop
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Gap analysis
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Reporting system implementation
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