On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
A piece on the implications of the new ethical guidelines from International Ethics Standards Board for Accountants on sustainability assurance and reporting. As I see it these ethics guidelines are far more important than at first thought and I try to set them in the broader construct of trust. https://www.accountancydaily.co/sustainability-reporting-coming-mainstream?