Archive

Implications of overhauling CSRD assurance

Omnibus package proposals could reduce investor confidence in sustainability information and lead to fragmentation in standards for assurance engagements

Audit firms grappling with sustainability assurance teething problems

Audit professionals highlight inherent challenges of engaging with non-financial information as they look ahead to the potential implementation of ISSA 5000

IESBA issues ethics standards for sustainability assurance

ICAEW: IAASB chair Tom Seidenstein on sustainability standard-setting collaboration

IAASB sets out plan for 2025

IAASB publishes ISSA 5000

IAASB delivers first sustainability assurance standard

All eyes on European Commission to see if and how ISSA 5000 will be adopted in Europe

Investors worry of waves of modified sustainability assurance opinions

EU considers ISSA 5000's suitability for its sustainability assurance regime

Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic