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IAASB: FAQ – ISSA 5000 sustainability reports in the EU
- 02 December 2025
- Sustainability Reporting
- South African Accounting Academy
Summary:
The International Auditing and Assurance Standards Board (IAASB) has released a Frequently Asked Questions (FAQ) Document on the relevance of ISSA 5000 to assurance on sustainability reports to be issued in the European Union (EU).
Article:
The International Standard on Sustainability Assurance (ISSA) 5000, deals with General Requirements for Sustainability Assurance Engagements.
This FAQ consists of 10 FAQs with answers.
It provides a high-level understanding of how ISSA 5000 can support consistent, high-quality sustainability assurance engagements in the EU—enhancing users’ confidence in sustainability information prepared in accordance with the European Sustainability Reporting Standards.
Click here to download the 6-page document:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor and independent reviewer, you need to comply with International Standards on Auditing and other Assurance Services – including Sustainability Assurance, and thus you need knowledge of relevant standards that apply as well as when they become effective, and which implementation support is available to you.
- Failure to adhere to ISAs may be interpreted as negligence and you could be held liable.
- As an auditor, independent reviewer and sustainability assurance practitioner, you should be aware of standards and publications (like guidance and support materials) issued by the standard-setting bodies, e.g. the IAASB.