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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 sustainability-related decisions made by the Board at its recent meeting and how those decisions will shape the Board's work in 2023 and beyond.
On 2 December 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 organisations as well as in the context of audit and assurance engagements (including sustainability assurance)
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