ISAE 3000 (Revised)
ESG & GovernanceThe international standard for assurance engagements on information other than historical financial statements, widely used for sustainability data.
ISAE 3000 (Revised) is issued by the International Auditing and Assurance Standards Board (IAASB). It covers both limited and reasonable assurance and has been the main global standard for sustainability assurance. The IAASB's new ISSA 5000, issued in November 2024 and effective for periods beginning on or after 15 December 2026, is designed specifically for sustainability assurance.
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