Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
20th May 2026
Exposure Draft on Standard on Sustainability Assurance (SSA -5000)- General Requirements for Sustainability Assurance Engagement.

SRSB has issued an Exposure Draft of Standard on Sustainability Assurance (SSA -5000)- "General Requirements for Sustainability Assurance Engagements".

In this regard, the Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India has issued the Exposure Draft for public Comments/Suggestions with the last date of comments being 19th June 2026:

Link to access the full Exposure Draft: https://resource.cdn.icai.org/92313srsb-exp-draft-ssa5000.pdf

Comments on the abovementioned Exposure Draft may be submitted through any of the following modes.
1. Email: Comments can be sent to: sustainability[at]icai[dot]in
2. Postal: Secretary, Sustainability Reporting Standards Board (SRSB)
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi 110 002


Further clarifications on this exposure draft may be sought by e-mail from Sustainability[at]icai[dot]in or on call 011-30110474

With Kind regards,
Chairman
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India		 Vice-Chairman
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India

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