ISSA (NZ) 5000
General requirements for Sustainability Assurance Engagements
Standard and amendments |
Guidance material |
International resources |
This standard deals with the assurance practitioner’s responsibilities when conducting an assurance engagement over sustainability information.
It is the assurance standard to use for the disclosures within the climate statements relating to GHG emissions required by the Financial Markets Conduct Act 2013 to be the subject of an assurance engagement
Applicable for periods as indicated.
New version not yet mandatory
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Additional materials