ASSA 5000 is Australia’s new overarching standard for providing assurance over sustainability information and sustainability reports. It was issued by the Australian Auditing and Assurance Standards Board (AUASB) in January 2025 and applies to reporting periods beginning on or after 1 January 2025.

In simple terms, it is the sustainability equivalent of an audit standard for financial statements. It sets the rules for how assurance practitioners verify whether sustainability disclosures — especially climate disclosures — are reliable, complete, and prepared according to the relevant reporting framework.