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ISSA 5000 in Focus: Foundational Principles and Concepts

Date: October 1, 2025 | Time: - (UTC)

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Being well prepared sets the tone for a successful sustainability assurance engagement. In this session, IAASB experts will walk participants through the fundamental concepts and underlying premises for applying ISSA 5000—explaining its scope, authority, and why it was developed—and addressing overarching matters in preparing to perform a high-quality sustainability assurance engagement, including making sound engagement acceptance decisions. 

The webinar will cover: 

  • Overview of ISSA 5000, including its scope and applicability 
  • Understanding key overarching engagement matters such as quality management, relevant ethical requirements, assurance skills and techniques and sustainability competence, professional skepticism and professional judgement, and the need for communication and documentation. 
  • Using the work of others, including the work of an expert or the work of another practitioner 
  • Establishing whether the preconditions for an assurance engagement are present 
  • Deciding whether to accept an engagement and agreeing on terms 

Speakers include: