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The International Auditing and Assurance Standards Board (IAASB) published the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements.
External assurance plays a key role in enhancing trust and confidence in financial and non-financial reporting.
With the goal of enhancing the trust and confidence investors, regulators and other stakeholders have in sustainability information, this standard will serve as a comprehensive, stand-alone standard suitable for any sustainability assurance engagements. It will apply to sustainability information reported across any sustainability topic and prepared under multiple frameworks. The standard is also profession agnostic, supporting its use by both professional accountant and non-accountant assurance practitioners.
IAASB also plans to issue a range of guidance and application materials in January 2025.
ISCA will be adopting the Singapore equivalent of ISSA 5000.
Read more