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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

IAASB publishes sustainability assurance standard

Consultation open until December

IAASB chair interview with JICPA

EFRAG and IAASB aligned on sustainability assurance challenges

And IAASB will work to ensure standards work with ESRS reporting