ISSA 5000: New standard for the assurance of sustainability reports
The IAASB's recently published ISSA 5000 standard provides a comprehensive, cross-industry framework for the assurance of sustainability reports and aims to strengthen trust in sustainability information.
It is applicable to a wide range of reporting systems (e.g. GRI, TCFD) and promotes the reliability of ESG data for informed decision-making by investors and regulators. A central focus is on integration with financial auditing standards to create a seamless link between financial and non-financial reporting.
The main objectives of the standard are to
- Ensure that sustainability data is free from material misstatement.
- Provide an assurance report with clear conclusions.
- Communicate other relevant information in accordance with ISSA requirements.
Effective criteria such as relevance, completeness, reliability, neutrality and comprehensibility are essential for the assessment of sustainability information. The standard comes into force for reporting periods from December 15, 2026.
Detailed information on the standard can be found in the full ISSA 5000 document and in the explanation of how the standard came about.
.jpg)
.jpg)
-p-800.webp.avif)
-min-p-800.webp.avif)
-p-800.webp.avif)
