The IESBA Releases Update on Sustainability Work

[News]

Earlier today, the IESBA released "Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance," a publication providing an overview of the recent decisions made by the Board at it's IESBA's Nov/Dec 2022 Meetings and how those decisions will shape the Board's work in 2023 and beyond.

On December 2, 2022, the Board unanimously approved two new projects that will deliver the following:

Sustainability Project

• Profession-agnostic independence standards for use by all sustainability assurance practitioners
• Specific ethics provisions relevant to sustainability reporting and assurance 

Experts Project

• Specific ethics and independence provisions addressing the use of experts by organizations as well as in the context of audit and assurance engagements (including sustainability assurance) 

Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance hlighlights the Board's recent work and provides an overview of how it will move forward in the areas of resources, coordination, and stakeholder outreach.

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