ISSA 5000 Implementation Guide

The IAASB developed this guide to provide practical non-authoritative guidance intended to assist practitioners in conducting assurance engagements in accordance with International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000).

ISSA 5000 addresses assurance engagements on sustainability information reported by entities of all sizes and complexity, prepared under any suitable framework or other criteria. This guide covers the fundamental concepts in ISSA 5000 and the conduct of the assurance engagement from acceptance and continuance to reporting. It provides further explanation of concepts and the practitioner’s responsibilities. It also discusses key principles and, as appropriate, the interaction between requirements, and challenges practitioners encounter in practice when conducting sustainability assurance engagements. The IAASB identified these specific challenges through outreach, direct stakeholder engagement, exposure draft responses and deliberations.