国际审计与鉴证准则理事会（IAASB）宣布推出可持续发展鉴证国际标准 (ISSA) 5000，这是一项新的拟议标准，重点关注可持续发展报告的鉴证。
新标准出台之际，全球企业正准备开始报告可持续发展和气候相关风险、机遇和影响，一系列新的可持续发展披露标准和监管要求出现，包括欧盟最近敲定的欧盟企业可持续发展报告指令（CSRD）、美国证券交易委员会即将出台的气候披露规则，以及国际可持续发展标准委员会新推出的《国际财务报告准则》(ISSB)气候和可持续性报告标准。
原文如下：
IAASB Launches Sustainability Reporting Assurance Standard
Auditing, quality control, and assurance standard-setting body the International Auditing and Assurance Standards Board (IAASB) announced today the launch of International Standard on Sustainability Assurance (ISSA) 5000, a new proposed standard focused on assurance on sustainability reporting.
The new standard comes as companies globally gear up to begin reporting on sustainability and climate-related risks, opportunities and impacts, with the emergence of a series of new sustainability disclosure standards and regulatory requirements, including the EU’s recently finalized CSRD rules, the U.S. SEC’s upcoming climate disclosure rules, and the newly launched IFRS climate and sustainability reporting standards by the International Sustainability Standards Board (ISSB).
