新永續確信標準 International Standard on Sustainability Assurance (ISSA) 5000，資料來源：IAASB
如果覺得 AA1000 和 ISAE 3000 系列還不夠「保證」不夠「確信」，那麼又有新角色要準備登場了。
國際審計與確信準則理事會 (IAASB) 在 2023 年 7 月 20 日發布了一則訊息，告知他們正在準備新的永續確信標準 International Standard on Sustainability Assurance (ISSA) 5000 ，預計在 8 月 2 日會提供草案版，到 12 月之前「聽聽大家的意見與回饋」。其實之前在 6 月 28 日也有公告訊息，7 月底這則是再次提醒用的。從另一則較早的訊息中，IAASB 有表示 ISSA 5000 是以 ISAE 3000、ISAE 3410 等現有永續確信標準，再擴大發展而成。到底會擴到什麼程度，就等看到草案之後才能知道了；到時候臺灣這兒的確信準則，勢必也是要跟著更新的。
原文：
The approach to drafting the new standard: The standard has been developed leveraging existing IAASB standards and guidance.
This entailed using material adapted from ISAE 3000 (Revised), ISAE 3410 (Assurance Engagements on Greenhouse Gas Statements) and the IAASB's non-authoritative guidance on sustainability and other extended external reporting assurance engagements.
In addition, certain ISAs were considered, to the extent the material is relevant to sustainability assurance engagements and are deemed necessary to supplement the other sources mentioned in providing an appropriate degree of specificity, but commensurate with proposed ISSA 5000 being an overarching standard.
恭喜 2024 年要考永續管理師的學員們，又多了一個要背的準則。
資料來源：IAASB
