What is EER information?
EER includes information about the financial and non-financial consequences of an entity’s activities. It can be historical or future-oriented, and may be about the consequences of an entity’s activities for:
- the entity’s own resources and relationships;
- the wider well-being of the economy, environment, or society; or
- both.
It may also go beyond information related to the entity’s own activities.
To read more about types of EER information, see the AASB’s EER guidance and the Introduction to the International Auditing and Assurance Standards Board’s (IAASB) Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting Assurance Engagements.
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