IAASB Approves ISSA 5000

The International Auditing and Assurance Standards Board (IAASB) approved International Standard on Sustainability Assurance (“ISSA”) 5000 ‘General Requirements for Sustainability Assurance Engagements’ on 20 September 2024. Formal publication is expected by the end of year 2024. Range of guidance & application materials are planned for January 2025.
More information is available here.