ISSA 5000 en el aseguramiento de la sostenibilidad ante la regulación emergente y nuevas tecnologías
DOI:
https://doi.org/10.71112/1dkjnw51Palabras clave:
Aseguramiento de la sostenibilidad, Credibilidad de la información, Doble materialidad, ISSA 5000, Información ESG.Resumen
El aseguramiento de la información de sostenibilidad es uno de los desafíos más urgentes del ecosistema contable global. La norma Internacional sobre Aseguramiento de la Sostenibilidad ISSA 5000, emitida por el IAASB en el año 2024, representa el primer estándar global multidisciplinario para verificar los informes de ESG en cualquier sector y marco de información. Mediante una revisión sistemática de la literatura, este artículo analiza el propósito, principios e implicaciones prácticas de la norma, su interacción con el GRI, el ISSB y la Directiva de Informes de Sostenibilidad Corporativa Europea, la evidencia empírica sobre el impacto del aseguramiento en la calidad informativa, el potencial de la inteligencia artificial y el blockchain en los encargos de aseguramiento. Los hallazgos se articulan con el ODS 16 y ODS 17 de la Agenda 2030, y se formulan implicaciones teóricas y recomendaciones prácticas dirigidas a investigadores, profesionales, reguladores del ámbito contable y financiero internacional.
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