ISSA 5000 Adoption and Implementation

ISSA 5000 Provides a Global Baseline for Sustainability Assurance

The International Standard on Sustainability Assurance (ISSA) 5000 sets a global baseline for high-quality, consistent sustainability assurance for all practitioners. Effective December 15, 2026, with early adoption encouraged, ISSA 5000 applies to both mandatory and voluntary assurance engagements. It aims to reduce fragmentation and enhance trust in sustainability reporting. Designed to be used alongside the IESBA’s ethics and independence standards, ISSA 5000 promotes a unified approach across jurisdictions.

The IAASB is committed to supporting effective and consistent implementation of ISSA 5000 across jurisdictions globally. The IAASB continues to provide implementation support and resources, which can be found on the ISSA 5000 web page: www.iaasb.org/ISSA5000

Submit Questions & Feedback on ISSA 5000 Implementation

To support effective implementation of ISSA 5000, the IAASB invites stakeholders to submit implementation questions or matters for the IAASB’s consideration.

Submission Criteria

Submissions should meet the following criteria:

  • Be directly related to the implementation of ISSA 5000.
  • Provide a detailed description of the question or matter, including sufficient context for proper understanding.
  • Be relevant to a broad group of stakeholders or common across multiple jurisdictions, as ISSA 5000 serves as a global baseline. The IAASB does not focus on national implementation or adoption issues, nor on assurance methodology.

Submitting Process

Once you have confirmed that your question or matter meets the criteria above and have completed the submission form, your submission will be lodged electronically and remain private. However, the issues raised may be discussed publicly or referenced in the IAASB’s public materials without specific attribution. While submission forms will remain private and confidential, please refrain from including any confidential information.

IAASB Consideration of Submissions

The IAASB will review and consider submissions and may also collaborate with the IESBA in doing so. The IAASB reserves the right to identify and explore relevant implementation issues and determine whether and the most appropriate means of addressing them. The IAASB will not issue responses to, or report back on, individual submissions. However, submissions will inform the IAASB’s priorities for guidance as well as the urgency and nature of the appropriate response.

Submission Form

Advisory Groups

The IAASB will use two groups to identify adoption and implementation issues and advise on the appropriate responses. Adoption and implementation issues will also be identified through outreach activities and stakeholder submissions (see above). Appropriate responses may include outreach activities or resources published on our ISSA 5000 focus page.

Sustainability Assurance Implementation Working Group

The Working Group provides direction to the IAASB on implementation issues, advises on proportionate responses, supports or participates in activities and events, and reviews materials. The Working Group meets monthly.

IAASB Staff Contacts

Working Group Members

ISSSA 5000 External Implementation Group

* Establishment in progress*

This stakeholder-comprised forum of assurance practitioner experts who are directly involved in ISSA 5000 implementation will provide insights and feedback about technical and practical issues. Once established, this Group will meet quarterly. See the Terms of Reference for additional context. 

IAASB Staff Contacts

Contact Group Members

  • Chair: Josephine Jackson
  • Approx. 12 assurance practitioners from accounting and non-accounting firms across a spread of jurisdictions globally
  • IESBA observer: Szilvia Sramko

Board Papers

March 2025