IAASB Issues FAQ on ISSA 5000 Sustainability Assurance in the EU

Posted 02 December 2025 Written by Acts Online
Category Sustainability Reporting

Brought to you by SA Accounting Academy: The International Auditing and Assurance Standards Board (IAASB) has published a Frequently Asked Questions (FAQ) document regarding the application of the International Standard on Sustainability Assurance (ISSA) 5000 in the European Union.

In terms of the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the FAQ provides guidance on how the standard supports high-quality assurance engagements for reports prepared under the European Sustainability Reporting Standards (ESRS). The document clarifies the interaction between the IAASB’s global baseline and the specific regulatory requirements of the EU’s Corporate Sustainability Reporting Directive (CSRD).

The FAQ addresses several key technical areas, including:

  • The relevance of ISSA 5000 to the mandatory assurance requirements for sustainability information in the EU.
  • How the standard facilitates consistency and enhances user confidence in sustainability disclosures.
  • The alignment between the requirements of ISSA 5000 and the reporting frameworks established by the ESRS.

The IAASB designed ISSA 5000 to be a profession-agnostic, overarching standard suitable for all sustainability topics and reporting frameworks. This FAQ serves as a bridge for practitioners operating in jurisdictions where EU regulations have a direct or indirect impact on reporting entities.

Click here to download the IAASB ISSA 5000 FAQ Relevant to the European Union.

What this means for you, your business, or your clients

  • For yourself: You must review the FAQ to understand the specific technical alignment between ISSA 5000 and the ESRS, particularly if you are responsible for signing off on sustainability assurance reports for entities with EU exposure.
  • For your business: Your firm must update its assurance methodologies and internal training programs to ensure that sustainability engagements for clients with EU subsidiaries or reporting obligations comply with both the global ISSA 5000 framework and regional EU directives.
  • For your clients: Clients with operations in the EU must ensure their data collection and sustainability reporting systems are robust enough to meet the rigorous assurance standards required by ISSA 5000 to satisfy mandatory CSRD compliance.

Originally published at https://accountingacademy.co.za/news/read/iaasb-faq-issa-5000-sustainability-reports-in-the-eu

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