Under paragraph 6.2(b)(ii) of Guidance Note 11 of the ACE Listing Requirement, a listed corporation must disclose, among others, whether its Sustainability Statement has been subjected to an independent assurance performed in accordance with recognised standards. 

The three recognised assurance standards refer to –

1. the International Standards on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements;
2. the International Standard on Assurance Engagements (ISAE) 3000; or
3. the International Organization for Standardization (“ISO”).