
The IAASB has introduced the International Standard on Sustainability Assurance 5000, a comprehensive framework designed to guide assurance practitioners in evaluating sustainability-related information. This standard aims to enhance the reliability and transparency of sustainability reports, catering to the growing demand for verified ESG data among investors and regulators. ISSA 5000 is adaptable to various sustainability topics and reporting frameworks, making it suitable for diverse markets, including the UAE.
Complementing this, the IESBA has developed the International Ethics Standards for Sustainability Assurance , which establishes ethical and independence standards for sustainability reporting and assurance engagements. These standards address challenges such as greenwashing and external pressures that may compromise ethical conduct, providing a robust foundation for delivering high-quality sustainability information.
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