ICAI issues new standard on sustainability assurance, effective April 2027
The Institute of Chartered Accountants of India (ICAI) has issued a new standard on sustainability assurance that will be applicable from April 1, 2027. SSA 5000 is the Standard on Sustainability Assurance, and the General Requirements & Framework for Sustainability Assurance Engagements aligns with global standards. ICAI President Prasanna Kumar D said the move would help boost confidence among investors and stakeholders. This standard pertains to an entity's disclosures about sustainability i…




