Understanding the International Standard on Sustainability Assurance 5000

Updated July 2025

In collaboration with the IAASB Jurisdictional Auditing and Assurance Standard Setters Liaison Group, (IAASB-JSS) IAASB has identified the adoption status of ISSA 5000, or local equivalent standard, in their jurisdictions.

The IAASB-JSS comprises members from the following jurisdictions: Australia, Austria, Brazil, Canada, China, France, Germany, Hong Kong SAR, India, Japan, Mexico, The Netherlands, New Zealand, Nordic Region (Denmark, Finland, Iceland, Norway, Sweden), Saudi Arabia, South Africa, United Kingdom, and the United States of America.

ADOPTION STATUS

1. Adopted for both mandatory and voluntary sustainability assurance engagements:

• Australia – ASSA 5000 is effective for sustainability information reported for periods beginning on or after January 1, 2025 and as at the end of that period.
• Mexico – ISSA 5000 is effective for sustainability information reported for periods beginning on or after December 15, 2026 or as at a specific date on or after December 15, 2026 .

2. Adopted for voluntary assurance engagements, as sustainability assurance engagements are not presently mandated:

• Hong Kong SAR – HKSSA 5000 is effective for sustainability information reported for periods beginning on or after December 15, 2026 or as at a specific date on or after December 15, 2026.

3. In Progress:

• Brazil
• Canada
• China
• Finland
• India
• Norway
• New Zealand
• South Africa
• Sweden
• United Kingdom
• United States*

4. Under Consideration:

• Austria**
• Denmark** (allowed for voluntary use)
• France**
• Germany**
• Iceland **
• Japan
• The Netherlands**
• Saudi Arabia

* Both the US Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) in the US participate in the IAASB-JSS Liaison Group. The PCAOB develops and promulgates its own standards under legislative mandate and does not adopt the IAASB standards. The ASB has an active standard setting project on converging AICPA Statements on Standards for Attestation Engagements (attestation standards), which apply when practitioners are reporting on sustainability information in the US, with ISSA 5000. AICPA attestation standards are utilized for both non-issuer and issuer sustainability assurance engagements.

** Under consideration subject to the outcome of the European Commission’s omnibus proposals.

We will periodically update this web page to share broader adoption information.

To support effective implementation of ISSA 5000, the IAASB invites stakeholders to 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.

Submission 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.

For questions or matters regarding the implementation of the IESSA, please visit the IESBA’s website: Global Ethics Sustainability Standards.

Timing

The IAASB will continue to receive and evaluate submissions and consider how to best address identified implementation issues on an on-going basis. Therefore, there is no deadline for ISSA 5000 implementation issue submissions.