Pathzero Blog Navigating ASA 500: Ensuring assurance-ready sustainability disclosures for superannuation funds with Pathzero

As sustainability disclosures become increasingly important, superannuation funds face the challenge of obtaining reliable emissions data for their investment portfolios. Traditional data sources often fill gaps in company-reported disclosures with estimated emissions. However, under Auditing Standard ASA 500, relying solely on estimated data can present audit challenges. Pathzero offers a complementary solution that enhances the reliability of emissions data, making disclosures assurance ready.