TECHNICAL ROUND UP – EUROPEAN SUSTAIBABILITY REPORTING STANDARDS RELEASED
August 26th, 2023
The International Auditing and Assurance Standards Board (IAASB) has proposed an International Standard on Sustainability Assurance (ISSA) 5000, ‘General Requirements for Sustainability Assurance Engagements’. Released for public consultation, the standard is designed to guide limited and reasonable assurance engagements on sustainability information. It is designed to mesh with International Sustainability Standards Board (ISSB), the Global Reporting Initiative (GRI), the International Organization for Standardization (ISO and European Union (EU) reporting ...
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