RIAA supports the Auditing and Assurance Board (AUASB) on progressing the development of assurance standards for climate and other sustainability information. Audit and assurance provide important ‘checks and balances’ by suitably qualified experts, and the assurance process is key to the credibility of any mandatory disclosure regime.
RIAA’s submission supports a pragmatic approach to assurance, taking into account the existing state of data and capability deficit. RIAA’s contribution to this consultation comprises the written submission with high-level comments, informed by the contribution of the RIAA Policy Technical Expert Group, as well as a meeting with AUASB and members of the RIAA Policy Technical Expert Group for direct engagement.
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About the speakers
RIAA supports the Auditing and Assurance Board (AUASB) on progressing the development of assurance standards for climate and other sustainability information. Audit and assurance provide important ‘checks and balances’ by suitably qualified experts, and the assurance process is key to the credibility of any mandatory disclosure regime.
RIAA’s submission supports a pragmatic approach to assurance, taking into account the existing state of data and capability deficit. RIAA’s contribution to this consultation comprises the written submission with high-level comments, informed by the contribution of the RIAA Policy Technical Expert Group, as well as a meeting with AUASB and members of the RIAA Policy Technical Expert Group for direct engagement.
