Until the first mandatory sustainability reports are published, assurance engagements on existing sustainability reports are carried out on a voluntary basis. These engagements mostly use Assurance Engagements Other than Audits or Reviews of Historical Financial Information (GDS 3000, equivalent to ISAE 3000), Assurance Engagements on Greenhouse Gas Statements (GDS 3410, equivalent to ISAE 3410) and the Non-Authoritative Guidance on Applying GDS 3000 to Sustainability and Other Extended External Reporting Assurance Engagements.
It is planned that GDS 5000, aligned with International Standard on Sustainability Assurance (ISSA) 5000, will be published and come into force for use in future assurance engagements on sustainability reports.
GDS 3000 and GDS 3410 will continue to be used until GDS 5000 is published.
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