ISSA 5000: key features of the International Sustainability Assurance Standard

Nancy Kamp-Roelands

doi:10.5117/mab.99.149097

ISSA 5000: key features of the International Sustainability Assurance Standard

Nancy Kamp-Roelands

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Abstract

The article describes the structure and key concepts within the International Standard on Sustainability Assurance (ISSA) 5000 ‘General requirements for sustainability assurance engagements’. Because this international standard will form an important basis for the European sustainability assurance standards to be issued in 2026 the article also briefly discusses the relationship with the European developments and the Dutch sustainability assurance standard NV COS 3810N.

Original language	English
Pages (from-to)	85-96
Number of pages	12
Journal	Maandblad voor Accountancy en Bedrijfseconomie
Volume	99
Issue number	2
DOIs	https://doi.org/10.5117/mab.99.149097
Publication status	Published - 30-May-2025

Keywords

ISSA 5000
sustainability assurance
assurance on sustainability information
CSRD assurance

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10.5117/mab.99.149097Licence: CC BY-NC-ND

ISSA 5000: key features of the International Sustainability Assurance StandardFinal publisher's version, 870 KBLicence: CC BY-NC-ND

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title = "ISSA 5000: key features of the International Sustainability Assurance Standard",

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keywords = "ISSA 5000, sustainability assurance, assurance on sustainability information, CSRD assurance",

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note = "Prof. dr. A.E.M. Kamp-Roelands RA - Nancy, professor non-financial information, integrated reporting and assurance at the University of Groningen. She was the deputy director of the IAASB from 2013–2016, a member of the sustainability expert advisory panel of the IAASB/IFAC from 2005–2011 and a member of the IAASB project group for the development of the first draft of ISAE 3410.",

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KW - CSRD assurance

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ISSA 5000: key features of the International Sustainability Assurance Standard

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