What the study found
The article says the International Auditing and Assurance Standards Board developed ISSA 5000, the first comprehensive, profession-agnostic international standard for sustainability assurance. It presents this as a unified framework that marks a step toward making sustainability assurance a distinct professional field.
Why the authors say this matters
The authors say sustainability assurance is important because the shift from voluntary to mandatory sustainability reporting has increased demand for credible, comparable, and decision-useful information. They also state that ISSA 5000 was expedited to meet regulatory and market expectations and to serve the public interest.
What the researchers tested
This is a Perspectives article that analyzes the rationale, development process, and implications of ISSA 5000. The authors draw on extensive stakeholder consultation and examine how the standard addresses materiality, ethical requirements, assurance levels, and the use of experts, as well as adoption across jurisdictions such as the EU.
What worked and what didn't
The article says ISSA 5000 addresses several fundamental challenges in sustainability assurance, including materiality, ethical requirements, assurance levels, and the use of experts. It also says the standard balances conceptual robustness with practical applicability, while adoption and implementation across jurisdictions remain emerging challenges.
What to keep in mind
The abstract does not provide empirical test results or outcome measures. It also notes ongoing challenges in adoption and implementation across jurisdictions, especially in relation to the EU Corporate Sustainability Reporting Directive and parallel regulatory developments.
Key points
- ISSA 5000 is described as the first comprehensive, profession-agnostic international standard for sustainability assurance.
- The authors say the standard was developed and expedited in response to regulatory and market expectations.
- The article examines materiality, ethical requirements, assurance levels, and the use of experts in the new framework.
- Adoption and implementation across jurisdictions are identified as emerging challenges.
- The article frames ISSA 5000 as a step toward institutionalizing sustainability assurance as a distinct professional field.
Disclosure
- Research title:
- ISSA 5000 creates a unified sustainability assurance framework
- Authors:
- Chrystelle Richard, Claire Grayston, Tom Seidenstein
- Institutions:
- CY Cergy Paris Université, École Supérieure des Sciences Économiques et Commerciales, Standards, Productivity and Innovation Board, Standards, Productivity and Innovation Board
- Publication date:
- 2026-01-28
- DOI:
- 10.1111/ijau.70022
- OpenAlex record:
- View
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