Standards & schemes
IAASB
In brief
ISSA 5000, the IAASB's General Requirements for Sustainability Assurance Engagements, is the new global baseline for assuring sustainability information, designed to be framework-neutral — usable whether the underlying report follows ESRS, IFRS S1/S2, GRI or another framework. It covers the full engagement: acceptance, evidence, and conclusions at limited or reasonable level. Its adoption matters because mandatory assurance regimes (CSRD, Australia, others) need a standard assurance practitioners can actually apply at scale, and ISSA 5000 is built to be that standard, progressively replacing ISAE 3000 for sustainability work. The assurance level stated in a report — limited or reasonable — remains the single most important fact about what an opinion is worth. The standard was developed through extensive consultation to be profession-agnostic — usable by audit firms and non-accountant assurance providers alike — and to scale from limited to reasonable assurance. Jurisdictions building mandatory sustainability-assurance regimes, from the EU's CSRD framework onward, are aligning their requirements with it. Performing an engagement under this standard does not by itself guarantee a favourable conclusion, certify performance, or substitute for regulatory compliance.
Conditional relationships
A relationship does not mean that the standard proves or validates every use of a claim.
Recognition & legal context
No reviewed law references are published.
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