IAASB’s ISSA 5000 Sets the Global Standard for Sustainability Assurance

As the importance of sustainability has grown globally, so has the need for reliable, credible and consistent information about organisations’ sustainability performance. Many regulations globally require a level of assurance over sustainability reporting — in some cases, commencing with limited assurance and progressing to reasonable assurance in the next several years (as applicable).

To facilitate this assurance requirement, the IAASB published ISSA 5000 in November 2024. It is designed for assurance practitioners and applies to assurance engagements on sustainability information reported for periods beginning on or after 15 December 2026. Organisations should understand the standard as well — see“Why should this matter to companies?,” below.

ISSA 5000 replaces the International Standard on Assurance Engagements 3000 (Revised) (ISAE 3000), used to audit non-financial information. Once ISSA 5000 comes into effect, ISAE 3000 will no longer apply to sustainability assurance engagements.[1]

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