Issuance of SSA 5000 – General Requirements for Sustainability Assurance Engagements

Committee Sustainability Reporting Standards Board
Topic SSA 5000 – General Requirements for Sustainability Assurance Engagements
Release Date September 2026
Pages 339
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Publication Summary

SSA 5000 – General Requirements for Sustainability Assurance Engagements, issued by ICAI, establishes a consistent, principles-based and framework-neutral approach for conducting assurance on sustainability information. It is aligned with the IAASB’s ISSA 5000, with certain India-specific provisions to suit the Indian regulatory and professional context. The Standard is effective for sustainability assurance engagements relating to periods beginning on or after 1 April 2027.
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