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Issuance of Framework for Sustainability Assurance Engagements

Committee Sustainability Reporting Standards Board
Topic Framework for Sustainability Assurance Engagements
Release Date September 2026
Pages 38
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Publication Summary

The Framework for Sustainability Assurance Engagements, issued by ICAI, sets out the fundamental principles and concepts underlying sustainability assurance engagements. It provides a foundation for applying assurance principles consistently across different sustainability reporting frameworks and supports the application of SSA 5000.
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