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External assurance is vital in strengthening trust and confidence in financial and non-financial reporting. To further enhance the trust and confidence investors, regulators and other stakeholders have in sustainability information, the Singapore Standard on Sustainability Assurance (SSSA) 5000 General Requirements for Sustainability Assurance Engagements has been developed as a comprehensive, stand-alone standard suitable for all types of sustainability assurance engagements. Applicable across any sustainability topic and compatible with multiple reporting frameworks, SSSA 5000 is profession agnostic, making it accessible to both professional accountant and non-accountant assurance practitioners.
SSSA 5000 is effective for assurance engagements on sustainability information reported for periods beginning on or after 15 December 2026 or as at a specific date on or after 15 December 2026.
ISCA would like to seek views from key stakeholders on the above exposure draft.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 31 October 2025.
Please click here for ED-SSSA 5000.