ISSA 5000 Frequently Asked Questions: Relevance of ISSA 5000 to Assurance on Sustainability Reports in the European Union
This FAQ focuses on the relevance of International Standard on Sustainability Assurance (ISSA) 5000 to assurance on sustainability reports to be issued in the European Union. It provides a high-level understanding of how ISSA 5000 can support consistent, high-quality sustainability assurance engagements in the EU—enhancing users’ confidence in sustainability information prepared in accordance with the European Sustainability Reporting Standards (ESRS).
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