ISSA 5000

What it is

The scheme owner's own page (iaasb.org/focus-areas/sustainability-assurance), confirmed in a real browser on 2026-09-01, states, verbatim: "The International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, is applicable across various sustainability topics and frameworks, and is designed for use by both professional accountants and non-accountant assurance practitioners."

The same page states, verbatim: "It is effective for assurance engagements on sustainability information reported for periods beginning on or after December 15, 2026, or as at a specific date on or after December 15, 2026."

IAASB's own withdrawal announcement (iaasb.org/news-events/2025-05/iaasb-announces-withdrawal-isae-3410-assurance-engagements-greenhouse-gas-statements), confirmed in a real browser on 2026-09-01, states, verbatim: "The International Auditing and Assurance Standards Boards (IAASB) has approved the withdrawal of International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements."

The same announcement states, verbatim: "This decision follows the approval and certification in 2024 of the International Standard on Sustainability Assurance (ISSA)™ 5000... Consequently, the withdrawal of ISAE 3410 will take effect from the effective date of ISSA 5000." ISAE 3410 therefore has no separate current record on this site: from December 15, 2026, it is withdrawn and superseded by ISSA 5000.

Who owns it

IAASB (International Auditing and Assurance Standards Board) develops and owns ISSA 5000, as stated on its own sustainability-assurance focus-area page.