ISSA 5000: Sustainability Assurance Adoption and Implementation

The International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, establishes a global baseline for robust and reliable sustainability assurance, promoting consistent requirements and ensuring a level playing field for all assurance practitioners. It is effective from December 15, 2026, and is available for early adoption.

The IAASB encourages adoption of ISSA 5000 to meet jurisdictional needs for sustainability assurance for both mandatory and voluntary assurance engagements on sustainability information reported. Applying ISSA 5000 will help to reduce fragmentation and provide users with consistent, comparable and trustworthy sustainability assurance reports, which provide confidence and trust in the sustainability information.

ISSA 5000 is designed to work in tandem with the revised IESBA Code of Ethics, encompassing the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA), and is intended to be adopted alongside it.

The IAASB is committed to supporting effective and consistent implementation of ISSA 5000 across different jurisdictions and practitioners globally. The IAASB continues to provide support for effective implementation through 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 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

Role: The SAIWG provides direction to IAASB staff on implementation issues, advises on proportionate responses, supports or participates in activities and events, and reviews materials.

Meetings: monthly

IAASB Staff Contacts

Claire Grayston

Dan Montgomery (Consultant)

Kazuko Yoshimura

Megan Leicht

Working Group Members

Josephine Jackson – IAASB Vice-Chair        

Chrystelle Richard                    

Mikiko Ono                    

Neil Morris                     

Wolf Boehm

 

ISSA 5000 Technical Implementation Contact Group

* Establishment in progress*

Role: 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. See Terms of Reference.

Meetings: Quarterly

IAASB Staff Contacts

• Claire Grayston
• Dan Montgomery (Consultant)
• Kazuko Yoshimura

Contact Group Members

Chair: Josephine Jackson – IAASB Vice-Chair

Approx. 12 assurance practitioners from accounting and non-accounting firms across a spread of jurisdictions globally

IESBA observer: Szilvia Sramko