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IAASB ISSA 5000 General Requirements for Sustainability Assurance Engagements
專案類型
Framework
日期
November 2024
地點
New York City, United States
The International Auditing and Assurance Standards Board (IAASB) (2024), ISSA 5000, General Requirements for Sustainability Assurance Engagements
SSA 5000 (IAASB, November 2024) is a major step in standardizing assurance over sustainability information across jurisdictions and industries.
It sets a clear framework for both reasonable and limited assurance engagements, emphasizing ethical requirements (including independence), firm and engagement quality management (aligned with ISQM 1), and a structured approach to planning, risk assessment, evidence, and reporting.
A key strength is its focus on suitable criteria, materiality (including qualitative disclosures), and attention to fraud and non-compliance with laws and regulations—areas often challenging in ESG reporting.
With an effective date for reporting periods beginning on or after 15 December 2026 (early adoption permitted), ISSA 5000 gives organizations and practitioners time to mature governance, data systems, and controls.
Overall, it aims to strengthen confidence in sustainability reporting and support global consistency in assurance practice.
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#ESGReporting #SustainabilityReporting
#AssuranceServices #AuditQuality
#CorporateGovernance #RiskManagement
#ISQM1