This Standard on Sustainability Assurance (ASSA) applies to assurance engagements on:

1. sustainability information in a sustainability report for a financial year in accordance with the Corporations Act 2001 (the Act);
2. sustainability information where the engagement is held out to have been conducted in accordance with this ASSA; and
3. sustainability information for any other purpose, except where ASAE 3410 Assurance Engagements on Greenhouse Gas Statements (ASAE 3410) is required to be applied.

This ASSA also applies, as appropriate, to assurance on other sustainability information.