Sustainability Assurance Standard Out Now
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September 1, 2023 The International Auditing and Assurance Standards Board (IAASB) published its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements in early August. It seeks to provide a comprehensive standard available to all assurance practitioners across the globe, applicable to sustainability information reported across any sustainability topic. “Our proposed ISSA 5000 is a crucial step in enhancing confidence and trust in sustainability reporting,” noted IAASB Chair Tom Seidenstein. The exposure draft was published in English initially, with French, Japanese, Portuguese, and Spanish promised in the coming weeks. The IAASB now seeks a broad range of stakeholder input, and invites comments via the IAASB website by 1 December 2023.
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