IAASB consults on proposed global sustainability assurance standard
03 Aug 2023
The International Auditing and Assurance Standards Board (IAASB) has issued a proposed International Standard on Sustainability Assurance (ISSA) 5000 'General Requirements for Sustainability Assurance Engagements'.
The proposed ISSA 5000 is a principles-based, overarching standard suitable for both limited and reasonable assurance engagements on sustainability information reported across any sustainability topic. The IAASB drafted the standard to work with sustainability information prepared under any suitable reporting framework. The proposed standard is profession agnostic, supporting its use by both professional accountant and non-accountant assurance practitioners.
Comments on the proposed ISSA are requested by 1 December 2023.
Please click to access the exposure draft and additional supporting material on the IAASB website.
