ISAE 3410 – International Standard on Assurance Engagements 3410 Assurance Engagements on Greenhouse Gas Statements
This International Standard on Assurance Engagements (ISAE) deals with assurance engagements (limited or reasonable) to report on an organisation’s Greenhouse gas (GHG) statement. In cases were organisations are quantifying their GHG emissions for the purpose of regulatory compliance or on a voluntary basis they might look for an independent assurance that their statement in all material respects has been prepared in accordance with the applicable criteria . Voluntary disclosures may be published as a stand-alone document, included as part of a broader sustainability report or in an entity’s annual report.