IAASB ISSA 5000 — General Requirements for Sustainability Assurance Engagements

Indian use case

Directly relevant to Indian audit firms providing BRSR Core assurance. SEBI's BRSR Core assurance glide path (FY26 top-500 → FY27 top-1000) lands roughly when ISSA 5000 becomes effective.

Key points

• Engagement acceptance, planning, evidence, reporting requirements.
• Allows limited or reasonable assurance and accommodates double materiality.
• Supplemented by ISSA 5000 Implementation Guide (2025).
• ICAI is expected to issue Indian application guidance / SAE 3000-aligned standard.

Sources

• IAASB ISSA 5000