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Par Raphaël BETTI, Partner, CCaSS Leader Lidya CHERKEZYAN, Manager, CCaSS, EY Luxembourg
The International Standard on Sustainability Assurance (ISSA) 5000, issued by the International Auditing and Assurance Standards Board (IAASB), is the first comprehensive framework designed to guide assurance practitioners in evaluating and providing assurance on sustainability-related information, aiming to strengthen trust and confidence among investors, regulators, and other stakeholders. Applied in the context of the Corporate Sustainability Reporting Directive (CSRD), ISSA 5000 was expected to be a major step in enhancing the credibility and reliability of sustainability reporting, but the recent “Omnibus Simplification Package” (Omnibus) may change its market...
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