Knowledge Centre · ESG Assurance · ISSA 5000

ESG assurance, ready for ISSA 5000.

The readiness toolkit, roadmap, checklist and scored assessments your Audit Committee and assurance provider need before fieldwork.

01 · Coverage

Built on ISSA 5000.

01

ISSA 5000

The global baseline for sustainability assurance — effective for periods beginning 15 December 2026.

02

Limited assurance

Inquiry, analytics and selective verification — first-year and SME programmes.

03

Reasonable assurance

Risk assessment, controls testing and substantive procedures — mature programmes.

04

Readiness & evidence

Disclosure controls, data lineage, evidence library, management representation.

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