Standards & schemes
IAASB
In brief
ISAE 3410 is the IAASB's subject-specific standard for assurance engagements on greenhouse-gas statements. Where ISAE 3000 provides the general framework, ISAE 3410 addresses the particular evidence problems of emissions data: estimation uncertainty, emission factors, Scope 3 value-chain data and the boundary between measured and modelled figures. It has been the standard most commonly cited when a company's emissions inventory carries an assurance statement, covering organisation-wide inventories under ISO 14064-1 or the GHG Protocol and project-level assertions under ISO 14064-2. The standard requires the practitioner to address the risks inherent in GHG quantification — including which emission factors were applied and how activity data was gathered — and to state the assurance level explicitly. ISAE 3410 is withdrawn for periods beginning on or after 15 December 2026, superseded by ISSA 5000, which now governs sustainability assurance including GHG engagements; it remains relevant for assurance statements issued under it before withdrawal. Performing an engagement under this standard does not by itself guarantee a favourable conclusion, certify performance, or substitute for regulatory compliance.
Conditional relationships
A relationship does not mean that the standard proves or validates every use of a claim.
Recognition & legal context
No reviewed law references are published.
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