Exposure Draft on Standard on Sustainability Assurance (SSA -5000)- General Requirements for Sustainability Assurance Engagement

Exposure Draft
20th May 2026
Sustainability Reporting Standards Board

The Institute of Chartered Accountants of India

SSA-5000

General Requirements for Sustainability Assurance Engagements

SRSB has issued an Exposure Draft of Standard on Sustainability Assurance
(SSA-5000) titled
“General Requirements for Sustainability Assurance Engagements”
for public comments and suggestions.

Last Date for Comments
19th June 2026
Submit Comments / Suggestions
Email Mode

Comments can be sent to:

sustainability@icai.in

Postal Mode

Secretary,
Sustainability Reporting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi – 110002

Further clarifications may be sought by email at
sustainability@icai.in
or on call 011-30110474.