The International Auditing and Assurance Standards Board (IAASB) published the International Standard on Sustainability Assurance (ISSA) 5000.
ISSA 5000 has been developed as a framework-neutral and profession-agnostic standard, aiming to establish a global baseline for assurance engagements related to sustainability reporting. This standard will apply to assurance engagements concerning sustainability information reported for periods starting on or after 15 December 2026. However, early adoption is permitted.
In 2025, the IAASB will release additional guidance to facilitate the adoption and implementation of this standard.