Regelgeving
ISAE 3000 (Revised) Assurance Engagements
ISAE 3000 (Revised) is the international standard for assurance engagements on non-financial information, including sustainability and ESG data. The standard provides two types of assurance, reasonable and limited assurance. For CSRD reporting, ISAE 3000 is initially required, though this will be superseded by ISSA 5000 from late 2026.
Source: ISAE 3000 (International Standard on Assurance Engagements, Revised)