International Standard on Assurance Engagements 3410 — the framework auditors use to give opinions on sustainability assertions.
A standard issued by the International Auditing and Assurance Standards Board (IAASB) covering assurance engagements on greenhouse gas statements. It defines the procedures a registered auditor follows when issuing a reasonable-assurance or limited-assurance opinion.
CSDDD compliance increasingly requires assured sustainability data. ISAE 3410-grade assurance on emissions and environmental impact is becoming the standard buyers look for. Importable's evidence pack supplies the underlying data; an ISAE 3000 / 3410 audit by an accredited firm gives buyers the assurance opinion.
Not yet. The architecture is designed for assurance — verifiable artefacts, auditable signing keys, reproducible verification — but a first assurance engagement is scheduled when corridor volumes warrant a Big 4 engagement.