Exposure Draft – Sustainability Assurance

The International Auditing and Assurance Standards Board (IAASB) issued an exposure draft on the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements for public consultation. Once finalized, ISSA 5000 will serve as a comprehensive, stand-alone standard for limited and reasonable sustainability assurance engagements, and will apply to sustainability information reported across any topic and prepared under multiple frameworks.

The Auditing and Assurance Standards Board (AASB) has approved a project to adopt ISSA 5000 concurrently in Canada as Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements. The Canadian exposure draft will be issued in September 2023.

Respondents are asked to provide comments to the IAASB by December 1, 2023.