With its focus on assurance on sustainability reporting, ISSA 5000, when approved, will be the most comprehensive sustainability assurance standard available to all audit and assurance practitioners.

ISSA 5000 is a principles-based, overarching standard suitable for both limited and reasonable assurance engagements on sustainability information reported across any sustainability topic.

The IAASB drafted the standard to work with sustainability information prepared under any suitable reporting framework, including those issued by the International Sustainability Standards Board and the EU.