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.