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Writer's pictureArvis Zeile

ISSA 5000: IAASB's New Standard for Sustainability Assurance

The International Standard on Sustainability Assurance (ISSA) 5000 provides a framework for verifying sustainability information, covering topics like climate, labor practices, and biodiversity. It ensures disclosures are accurate, reliable, and aligned with key frameworks like the European Sustainability Reporting Standards (ESRS).

Key highlights of ISSA 5000 include:


  • Evidential Support: Emphasizes collecting reliable evidence to verify reports.

  • Professional Skepticism: Encourages critical evaluation of data to enhance credibility.

  • Use of Assertions: Guides auditors in assessing management’s claims for accuracy.

  • Audit Procedures: Details steps like inspections and inquiries to validate disclosures.

  • Documentation: Stresses maintaining clear records of audit findings.

  • Reporting: Provides guidance for transparent communication of results.


Our Roadmap for ISSA 5000


We’re integrating ISSA 5000 principles into our AI-based auditing assistant. This assistant will act as a pre-audit tool, reviewing reports against the standard and offering recommendations to improve alignment. By refining reports before they reach auditors, companies can streamline the audit process, save time, and ensure compliance with ISSA 5000 requirements.


This AI-driven approach introduces a new phase in sustainability reporting: AI Audit, bridging the gap between report preparation and formal assurance.






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