Assurance on Integrated Reports

The purpose of this webpage is to create a central source of all guidance or other information currently available regarding assurance on integrated reports.

This webpage is in three parts:

Related IRBA projects.
Links to related websites.
Table of publications relating to the assurance of integrated reports.

Registered auditors may find these publications of assistance when providing assurance on integrated reports.

Disclaimer

The linked websites and documents are for information purposes only. The IRBA does not endorse any of the publications, as these have not been subject to the IRBA’s due process.

Related IRBA projects

The Sustainability Standing Committee (the SSC) of the CFAS has prepared a South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitability of Criteria. The SAAEPS was issued in September 2018. The SAAEPS is effective for the Acceptance and Continuance - Preconditions for the Assurance Engagement phase of the sustainability assurance engagement for reporting periods beginning on or after 15 December 2020. Early adoption is permitted.

The guidance may be adapted to the acceptance considerations for assurance on integrated reporting engagements.

The SAAEPS is available here.
The related communique, issued 29 November 2017, is available here.

Related IAASB projects

The International Accounting and Assurance Standards Board (IAASB) issued a Consultation Paper, Extended External Reporting Assurance, in February 2019. The Consultation Paper includes the first part of draft guidance for practitioners applying International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, to Extended External Reporting (EER) assurance engagements. Integrated reporting is a subset of EER.

The Consultation Paper is available here.
The related communique, issued in March 2019, is available here.

Links to related websites:

Table of publications relating to the assurance of integrated reports

Organisation	Nature of organisation	Document	Date
ACCA (Association of Chartered Certified Accountants)	Global body for professional accountants	Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in Integrated Reporting	2016
ACCA (Association of Chartered Certified Accountants)	Global body for professional accountants	The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community	2015
AccountAbility	Global consulting and standards firm	AA1000 ASSURANCE STANDARD 2008	2008
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	Discussion Paper: How to respond to assurance needs on non-financial information	2017
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	Position Paper: EU Directive on disclosure of nonfinancial and diversity information: Achieving good quality and consistent reporting	2016
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	The Future of Corporate Reporting – creating the dynamics for change	2015
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	Position Paper: EU Directive on disclosure of non-financial and diversity information The role of practitioners in providing assurance	2015
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	Fact Sheet: EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups	2014
Accountancy Europe (formerly the FEE (Federation of European Accountants))	International NPO representing institutes of professional accountants and auditors from Europe	Discussion Paper for Auditor’s Role Regarding Providing Assurance on Corporate Governance Statements	2009
European Commission	An institution of the European Union, responsible for proposing legislation	DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups	2014
EY	Audit firm	Excellence in Integrated Reporting Awards 2017	2017
EY	Audit firm	Excellence in Integrated Reporting Awards 2016	2016
EY	Audit firm	Excellence in Integrated Reporting Awards 2015	2015
EY	Audit firm	Excellence in Integrated Reporting Awards 2014	2014
EY	Audit firm	Excellence in Integrated Reporting Awards 2013	2013
Financial Reporting Council	UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting	Draft amendments to Guidance on the Strategic Report: Non-financial reporting	2017
Financial Reporting Council	UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting	Non financial reporting fact sheet	2017
Financial Reporting Council	UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting	Guidance on the Strategic Report	2014
Financial Reporting Council	UK's and Ireland's independent regulator responsible for promoting high quality corporate governance and reporting	The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013	2013
GRI (Global Reporting Initiative)	Independent international organisation that has pioneered sustainability reporting since 1997	The External Assurance of Sustainability Reporting	2013
IAASB’s (International Auditing and Assurance Standards Board) Integrated Reporting Working Group (IRWG)	A working group of the international Board	Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting Supplemental Information to the Discussion Paper At a Glance Comments to the Discussion Paper	2016
IAASB’s (International Auditing and Assurance Standards Board) Integrated Reporting Working Group (IRWG)	A working group of the international Board	Working Group Publication, Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting	2015
ICAEW (Institute of Chartered Accountants of England and Wales)	Institute of chartered accountants	The journey: Assuring all of the annual report? Milestone 1: Assurance over key performance indicators Milestone 2: Assurance over risk disclosures Milestone 3: Assuring the appropriateness of business information Milestone 4: Materiality in assuring narrative reporting Milestone 5: Where next with assurance?	2013 2014 2015 2015 2016 2016
IIRC (International Integrated Reporting Council)	Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs	Assurance on <IR>: Overview of feedback and call to action	2015
IIRC (International Integrated Reporting Council)	Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs	Assurance on <IR>: An introduction to the discussion	2014
IIRC (International Integrated Reporting Council)	Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs	Assurance on <IR>: An exploration of issues	2014
IoDSA (Institute of Directors of South Africa)	Professional body and a non-profit company (NPC) that exists to promote corporate governance	King IV: Report on Corporate Governance for South Africa 2016	2016
IRCSA (Integrated Reporting Committee of South Africa	Voluntary association not for gain to provide direction on matters relating to integrated reporting and integrated thinking	Preparing an Integrated Report: A Starter’s Guide	2014
KPMG	Audit firm	The KPMG Survey of Corporate Responsibility Reporting 2017	2017
KPMG	Audit firm	The KPMG Survey of Corporate Responsibility Reporting 2015	2015
KPMG	Audit firm	The KPMG Survey of Corporate Responsibility Reporting 2013	2013
NIVRA (Koninklijk Nederlands Instituut van Registeraccountant)	Dutch professional organisation of chartered accountants	Counting more than only Euros: A discussion paper about new ways for the accountability and assurance of non-financial information	2009
Nkonki	Audit firm	Nkonki 2017 Integrated Reporting Trends in SA Top 100 JSE Listed Companies and SOCs	2017
Nkonki	Audit firm	Insights into the Top 100* JSE Listed Companies: Integrated Reporting Trends	2015
Nkonki	Audit firm	Integrated Reporting – A New Era for Public Sector Entities in South Africa	2015
PwC	Audit firm	Integrated Reporting: Where to next?	2015
PwC	Audit firm	Implementing Integrated Reporting	2015
PwC	Audit firm	Inspiring Trust Through Insight	2014
WBCSD (World Business Council for Sustainable Development)	CEO-led coalition of some 200 international companies in a shared commitment to sustainable development	Integrated Reporting in South Africa: From Concept to Practice	2014

Contact the Standards Department of the IRBA at standards@irba.co.za with any further suggestions of relevant documents that may be included on this page.