International Standard on Assurance Engagements (ISAE) refers to a set of guidelines developed to provide a framework for assurance engagements, ensuring the credibility and reliability of sustainability disclosures. These standards help in promoting transparency and accountability in reporting, especially concerning environmental, social, and governance (ESG) aspects. By adhering to these standards, organizations can enhance the trust of stakeholders in their sustainability claims and improve the overall quality of their reporting processes.
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