Sustainability Assurance 

In response to increasing stakeholder expectations more companies are reporting on their corporate social and environmental performance in addition to their normal financial reporting measures. As this trend increases, so too will the need for providing assurance on this information and the systems and processes used to generate it.

ASEC Sustainability Assurance and Advisory Task Force
Given the increasing trend in assurance of Sustainability-related information, the AICPA Assurance Services Executive Committee (ASEC) convened the Sustainability Assurance and Advisory Task Force (the “Task Force”) in December 2012.  The Task Force covers member needs and opportunities related to the reporting and assurance of Sustainability-related information.  This Task Force coordinates with the Auditing Standards Board (ASB) Sustainability Task Force and the ASB Conflict Minerals Task Force, which cover AICPA standards development, technical guidance and comment letters related to assurance on Greenhouse Gas (GHG) Emissions and Conflict Minerals, respectively.

ASB Sustainability Task Force
The ASB Sustainability Task Force is in the process of developing a Sustainability Assurance Standard.  The proposed Statement on Standards for Attestation Engagements (SSAE) will contain performance and reporting requirements and application guidance for examination and review engagements of an entity’s sustainability information.

Assurance Resources 

SOP 13-1, Attest Engagements on Greenhouse Gas Emissions Information 

SOP 13-1 updates SOP 03-2 by including guidance on how to apply the attestation standards for a review engagement to the specific subject matter of GHG emissions information.

ISAE 3410 Assurance Engagements on Greenhouse Gas Statements 

AICPA Conflict Minerals Resources 

The AICPA convened a task force to provide practitioners with guidance relating to Independent Private Sector Audit's of an organization's Conflict Minerals Report.
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