IAASB issues proposed International Standard on Sustainability Assurance
IAASB issues proposed International Standard on Sustainability Assurance
The International Auditing and Assurance Standards Board (IAASB) has issued an exposure draft for the ISSA 5000, General Requirements for Sustainability Assurance Engagements. When approved, ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. The standard was drafted to work with existing reporting framework and those under development, including but not limited to those issued by the EU, ISSB, GRI, ISO, and others.
The exposure draft may be accessed here. Stakeholders have until December 1 to provide feedback and insights. The final standard will be issued before the end of 2024.
The exposure draft may be accessed here. Stakeholders have until December 1 to provide feedback and insights. The final standard will be issued before the end of 2024.