This report discusses the expanding role of auditors in Corporate Social Responsibility (CSR) and Sustainability Reporting (SR) in Australia. It explores the similarities and differences between CSR and SR, provides a brief history on SR and assurance, and highlights companies that have undertaken SR. The report also discusses frameworks, guidelines, and standards for SR and assurance, as well as the guidelines and procedures for auditors. Additionally, it includes an internal memo on potential auditor independence issues.