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Other Canadian Standards

Guidance on sustainability and other extended external reporting assurance engagements in Canada

August 3, 2021 Resource, Guidance

EER encapsulates many different forms of reporting including, but not limited to, sustainability or environment, social and governance (ESG) reporting or corporate social responsibility, integrated reporting, and greenhouse gas statements.

The role of extended external reporting (EER) continues to grow in importance. Users are increasingly relying on an entity’s EER for their decision-making, and this has generated a growing demand for assurance engagements on such reporting. 

Practitioners can use our EER guidance for real-world assistance in applying Canadian Standard on Assurance Engagements (CSAE) 3000 to EER assurance engagements, and to navigate challenges commonly encountered.

Thumbnail image of the EER Guidance document cover.


Other Resources

Looking for answers to common questions about sustainability or environmental, social and governance assurance? Check out these Frequently Asked Questions

For more information on sustainability considerations for audit and assurance, check out this CPA Canada Sustainability Assurance Resources Page.