2024/11/12 IAASB 正式發布 ISSA 5000

https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance

ISSA 5000 General Requirements for Sustainability Assurance Engagements 下載:

https://ifacweb.blob.core.windows.net/publicfiles/2024-11/IAASB-International-Standard-on-Sustainability-Assurance-ISSA-5000.pdf

ISSA 5000 General Requirements for Sustainability Assurance Engagements 下載:

https://ifacweb.blob.core.windows.net/publicfiles/2024-11/IAASB-ISSA-5000-Sustainability-Assurance-Basis-for-Conclusions.pdf