Exposure Draft on Framework for Sustainability Assurance Engagements

Exposure Draft
20th May 2026
Sustainability Reporting Standards Board

The Institute of Chartered Accountants of India

Framework

Sustainability Assurance Engagements

Sustainability Reporting Standards Board (SRSB) of the Institute of Chartered Accountants of India
has issued an Exposure Draft of Framework for Sustainability Assurance Engagements,
whereby public comments and suggestions are invited.

Last Date for Comments
19th June 2026
Submit Comments / Suggestions
Email Mode

Comments can be sent to:

sustainability@icai.in

Postal Mode

Secretary,
Sustainability Reporting Standards Board (SRSB),
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi – 110002

Further clarifications may be sought by email at
sustainability@icai.in
or on call 011-30110474.