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Understanding International Standard on Sustainability Assurance 5000

IAASB Approves ISSA 5000

Formal Publication Expected in December, Range of Guidance & Application Materials Planned for January 2025

The IAASB approved International Standard on Sustainability Assurance 5000 on September 20, 2024. With this milestone, we will now finalize the text of the standard for certification by the Public Interest Oversight Board. 

We have shared final language of the standard in updated agenda papers from the September meeting and expect to formally publish by the end of the year. In January 2025, we’ll publish a range of guidance and application materials.

The agenda papers with the final text include:

  • Agenda Item 2-B.1 APPROVED Sustainability Assurance – Proposed ISSA 5000 – 🔹 Agenda Item 2-B.1 APPROVED Sustainability Assurance – Proposed ISSA 5000 – Requirements (marked from Amended Agenda Item 2-B.1)
  • Agenda Item 2-B.2 APPROVED Sustainability Assurance – Proposed ISSA 5000 – Application Material (Clean)
  • Agenda Item 2-B.2 APPROVED Sustainability Assurance – Proposed ISSA 5000 – Application Material (marked from Amended Agenda Item 2-B.2)
  • Agenda Item 2-D.1 APPROVED Sustainability Assurance – C and C Amendments (Clean)

While paragraphs will be renumbered prior to final certification by the PIOB, these papers represent the final text.

Proposed ISSA 5000 Exposure Draft

The materials below detail proposed ISSA 5000, issued for public consultation in August 2023.