Regelgeving
ISAE 3000 (Revised) Assurance Engagements
ISAE 3000 (Revised) is the international standard for assurance engagements on non-financial information, including sustainability and ESG data. The standard provides two types of assurance, reasonable and limited assurance. The CSRD does not prescribe ISAE 3000; in the Netherlands, Standard 3810N, based on ISAE 3000, was used. ISSA 5000 applies to reporting periods beginning on or after 15 December 2026.
Source: ISAE 3000 (International Standard on Assurance Engagements, Revised); Standaard 3810N; ISSA 5000
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