The Institute of Chartered Accountants of India (ICAI) has issued the ‘Standard on Sustainability Assurance (SSA) 5000, General Requirements & Framework for Sustainability Assurance Engagements’.
The SSA 5000 provides a principle-based framework covering climate, labour practices, and biodiversity, aligned with the International Auditing and Assurance Standards Board (IAASB) International Standard on Sustainability Assurance (ISSA) 5000. The standard will become applicable from April 1, 2027.