Nachhaltigkeit
7 July 2023

IAASB:
Adoption of the Draft International Standard on Sustainability Assurance (ISSA) 5000

On June 28, 2023, the International Auditing and Assurance Standards Board (IAASB) unanimously approved the draft International Standard on Sustainability Assurance (ISSA) 5000. Comments on the draft will be available from early August to early December 2023.

Strengthening trust in sustainability reporting

The standard aims to strengthen confidence in sustainability reporting and, when finalized, will serve as a comprehensive, stand-alone standard to provide limited and reasonable assurance. It is intended to be applicable to sustainability information that reports on all sustainability topics and is prepared in accordance with various frameworks. In addition, the standard is intended to be profession-independent so that it can be used by auditors and other professionals who perform sustainability audits.

The press release can be found on the IAASB website.

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