ISSA 5000 Is Coming: Is Your ESG Information Ready to Stand Up to Scrutiny?
The International Auditing and Assurance Standards Board (IAASB)'s International Standard on Sustainability Assurance (ISSA) 5000 is set to become effective for sustainability assurance engagements for periods beginning on or after 15 December 2026. The next challenge in ESG reporting may not be disclosure — but evidence.









