Navigating the Australian climate-related financial disclosure landscape: Guide to assurance for investors

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This guide has been developed with Chartered Accountants ANZ and is aimed at assisting investors, as primary users, to understand the assurance requirements associated with the mandatory Australian climate-related financial disclosures regime. Like financial statement audits, independent external assurance provides users with increased confidence in the integrity, reliability and accuracy of sustainability information. However, it is important to note that investors can also be climate reporting entities. This guide focuses on the levels of assurance, and the types of opinions and conclusions, when assurance over climate-related financial disclosures is required.