IAASB’s ISSA 5000 Sets the Global Standard for Sustainability Assurance In brief: The International Standard on Sustainability Assurance, or ISSA 5000, developed by the International Auditing and Assurance Standards Board (IAASB) in late 2024, is widely expected to be the global benchmark for sustainability assurance, influencing the future of sustainability audits. As regulatory mandates for sustainability reporting increase, organizations seeking to enhance the credibility of their reports are strongly encouraged to understand the assessment criteria of ISSA 5000 in order to receive reasonable or limited assurance conclusion that meets investor and regulatory expectations.Dive deeper. Topics Internal Audit and Corporate Governance Risk Management and Regulatory Compliance ESG/Sustainability
