Overarching Standard for Assurance on Sustainability Reporting – IAASB

Date recorded:

At its meeting on December 5-9, 2022, the IAASB discussed issues related to the proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, including those related to (i) definitions; (ii) acceptance and continuance; (iii) evidence; (iv) planning; (v) accumulation and consideration of identified misstatements; and (vi) risk of material misstatement. In March 2023, the Sustainability Assurance Task Force will present draft requirements and application material for the remaining Parts of the proposed standard that were not presented in December 2022.

Review the minutes on the IAASB's Web site.

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