The Independent Regulatory Board for Auditors (IRBA) in South Africa has adopted the new International Standard on Sustainability Standard (ISSA) 5000 General Requirements for Sustainability Assurance Engagements. The International Auditing and Assurance Standards Board (IAASB) released ISSA 5000 in November 2024. ISSA 5000 applies to sustainability information across any topic and under multiple reporting standards and can be applied by accountants and non-accountants in performing sustainability assurance engagements. IRBA media release.