ISSA 5000 — General Requirements for Sustainability Assurance Engagements
ISSA 5000 is an international pronouncement addressing general requirements for limited and reasonable assurance on sustainability information. The standard sets general requirements for sustainability assurance, including acceptance, planning, evidence, evaluation and reporting. It supports reasonable- and limited-assurance engagements and applies subject to its effective date, jurisdictional adoption and engagement circumstances.
Worked example
A practitioner evaluates evidence about a selected sustainability measure against suitable criteria.
Common mistake
Sustainability assurance is not a guarantee of exact measures, especially when source data and estimates have limitations.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |