Standard-setting bodies in Brazil, Canada and New Zealand have issued ISSA 500-aligned sustainability assurance standards.
The International Accounting and Assurance Standards Board (IAASB) issued ISSA 5000 – an international standard for assurance engagements on sustainability-related disclosures – in November 2025.
It notes that ISSA 5000 has also been adopted in Australia, Costa Rica, Hong Kong, Malaysia, Mexico, Pakistan, the Philippines, Saudi Arabia, South Africa, Sri Lanka, the UK and Zambia.