DEAKIN-AUASB SUSTAINABILITY ASSURANCE RESEARCH WORKSHOP
DEAKIN-AUASB SUSTAINABILITY ASSURANCE RESEARCH WORKSHOP
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published as part of AUASB research seriesResearch statement
Background This Research Report provides a summary of academic presentations at the Deakin University (Deakin) – Australian Auditing and Assurance Standards Board (AUASB) Sustainability Assurance Research Workshop held on 25 October 2023, at CPA Australia. Facilitated by the organising committee consisting of Anne Waters (AUASB), Rebecca Mattocks (AUASB) and Roger Simnett (Deakin University), the Workshop aimed to foster dialogue on research related to the recently issued Exposure Draft on the proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. Contribution It also aligned with the AUASB’s broader Sustainability Assurance agenda including assurance on climate reporting, intending to pinpoint areas warranting future research. The Workshop featured presentations by researchers and culminated with insights from the AUASB Chair, Doug Niven, and AUASB Staff, providing a comprehensive overview of international and domestic developments in Sustainability Assurance, along with highlighting the relevance of existing research and outstanding research opportunities that could inform the AUASB’s framework for assurance. Significance The AUASB recognises the importance of relevant and reliable evidence and academic research to inform our standard-setting activities. The AUASB’s Evidence Informed Standard Setting (EISS) strategy directs our activities to ensure that standard-setting deliberations and decisions are informed by relevant and reliable evidence and research. The AUASB encourages and supports research that provides evidence on the current audit and assurance environment that informs our current and future agenda. In October 2023 the AUASB engaged with the academic community through the Deakin-AUASB Sustainability Assurance Research Workshop.Editor/Contributor(s)
Simnett RPublisher
Auditing and Assurance Standards BoardPlace of publication
Melbourne, AustraliaSource
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