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Text Content

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 * Standards & Pronouncements
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 * * About IESBA
   * Meetings
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SUSTAINABILITY REPORTING AND ASSURANCE: A FOCUS ON ETHICS AND INDEPENDENCE

 

Demand for timely, accurate, and relevant sustainability information has risen
dramatically in recent years. For sustainability reporting to meet the needs of
stakeholders in the public interest, the infrastructure that supports
sustainability reporting and assurance must be underpinned by high standards of
ethical behavior and independence together with a robust system of quality
management, oversight and enforcement.


WHAT IS IESBA DOING?

In 2022, recognizing the foundational role of ethics and independence in the
production, reporting and assurance of sustainability information, the IESBA
committed to taking timely action to develop fit-for-purpose, globally
applicable ethics and independence standards as a critical part of the
regulatory infrastructure to support transparent, relevant and trustworthy
sustainability reporting.

Importantly, this strategic commitment sets up the IESBA’s ethics and
independence standards as the third pillar to trustworthy sustainability
reporting and assurance, alongside the standards being developed by the
International Sustainability Standards Board (ISSB) and the International
Auditing and Assurance Standards Board (IAASB). 

 
 

Click here to read the Update

THE IESBA DECEMBER 2022 SUSTAINABILITY WORK UPDATE

IESBA's December 2022 Update on Sustainability provides an overview of the
sustainability-related decisions made by the Board at it's December 2022 meeting
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 (Click HERE to visit the project page)

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

Experts Project (Click HERE to visit the project page)

 * 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) 

 
 

Read the guidance

NEW: ETHICS CONSIDERATIONS IN SUSTAINABILITY REPORTING: INCLUDING GUIDANCE TO
ADDRESS CONCERNS ABOUT GREENWASHING

The IESBA is committed to being part of the rapidly progressing developments
regarding sustainability reporting and assurance and providing timely responses
to ethics and independence-related concerns.

This publication is intended to highlight the relevance and applicability of the
Code to several ethics-related challenges arising from professional accountants'
involvement in sustainability reporting and assurance, especially circumstances
related to misleading or false sustainability information (i.e.,
"greenwashing").

 
 

HOW DOES THE EXISTING IESBA CODE APPLY TO SUSTAINABILITY REPORTING AND
ASSURANCE?

The IESBA Code establishes a responsibility for professional accountants to act
in the public interest. High quality ethics standards, such as those set out in
the IESBA Code, establish the mindset and behavioral characteristics
professional accountants must exhibit at all times when they apply financial and
sustainability reporting standards. The Code sets out the fundamental
principles of ethics for professional accountants, reflecting the profession’s
recognition of its public interest responsibility. In addition, the Code
provides a conceptual framework to identify, evaluate and address threats to
compliance with those principles.

MORE ABOUT THE FUNDAMENTAL PRINCIPLES

The Code also sets out the independence expectations professional accountants
must meet when they are engaged to provide external assurance on information –
both financial and non-financial.  

In addition to the fundamental principles and conceptual framework, the
following sections of the IESBA Code are of particular relevance to professional
accountants in business involved in sustainability reporting:

 * Section 210, Conflicts of Interest
 * Section 220, Preparation and Presentation of Information
 * Section 230, Acting with Sufficient Expertise
 * Section 260, Responding to Non-Compliance with Laws and Regulations
 * Section 270, Pressure to Breach the Fundamental Principles

Professional accountants in public practice who are called upon to help their
clients in preparing sustainability-related information are required to comply
with Part 3 - Professional Accountants in Public Practice of the Code. 

 
 

 
 

CLICK HERE TO ACCESS THE EXPLORING THE IESBA CODE PUBLICATION SERIES TO LEARN
MORE ABOUT THE TOPICS COVERED IN THE PARTS AND SECTIONS OF THE IESBA CODE.

 
  Access the Code on e-International Standards  
 
 
 

INDEPENDENCE CONSIDERATIONS

Stakeholders need to trust that auditors and assurance providers are independent
of their clients and of management. In addition to complying with the Code’s
fundamental principles, professional accountants in public practice are required
to comply with the International Independence Standards when performing audits,
reviews, or other assurance engagements. This includes sustainability assurance
engagements.

To rely on an assurance practitioner’s report, there must be confidence that the
firm’s professional judgment was not compromised, and that the practitioner was
not influenced in a way that would threaten their integrity, objectivity, or
professional skepticism. Auditors of public interest entities (PIE) are subject
to additional independence requirements to meet stakeholders’ heightened
expectations. 

Financial statement auditors may be called upon to assist or advise their audit
clients on sustainability reporting matters. In such circumstances the Code’s
non-assurance services (NAS) provisions apply.

 
 

 
 

BROADER ISSUES TO BE CONSIDERED

The IESBA notes that other professionals (not just professional accountants) are
involved in preparing, presenting or assuring sustainability-related
information. Therefore, as part of a separate workstream, the IESBA is exploring
whether, and if so how, the scope of the IESBA Code could be expanded to cover
professionals other than professional accountants in relation to sustainability
reporting and assurance.

 
 

Click here to dowload the Questionnaire


SUSTAINABILITY STAKEHOLDER QUESTIONNAIRE

Your feedback will help the Sustainability Working Group:

 * Better understand how the Code is being used by those who are involved in
   reporting and providing assurance on sustainability-related information.
 * Identify the specific activities that professional accountants in business
   and in public practice (including auditors) are undertaking in relation to
   sustainability reporting and assurance, with a view to identify and
   responding to the most pressing ethics (and independence) issues that arise.
 * Inventory stakeholder suggestions about potential areas where the Code could
   provide more specific requirements and guidance to assist in enhancing public
   trust in sustainability reporting and assurance.

Please send responses to communications@ethicsboard.org

To view survey questions by category, click below.

 
  Investors, analysts and rating agencies, and other users of
sustainability-related information Those charged with governance and preparers
of sustainability reports Sustainability assurance providers, including those
that are not professional accountants Regulators and audit oversight
authorities, including monitoring group members International and national
standard-setters, as well as professional accountancy organizations Others,
including policy makers, researchers, academics, influencers  
 
 
 
 * Additional Resources
    * IESBA, IAASB Welcome IOSCO Statement of Support for Developing Standards
      Relating to Assurance of Sustainability-related Information
    * IESBA Commits to Readying Global Ethics and Independence Standards in
      Support of Sustainability Reporting and Assurance
    * Comment Letter: IESBA Chair to ISSB on Exposure Drafts
    * Webinar: Instilling Public Trust and Confidence in Sustainability
      Reporting and Assurance
    * Chair Interview: Accountancy Gets an Ethics Injection

 

Visit the IESBA's sustainability project page

 

Visit the IESBA's Use of Experts project page

 

LATEST INFORMATION

EXTERNAL - Financial Stability Board Recommendations for Supervisory and
Regulatory Approaches to Climate-Related Risks and Calls for Continued Progress
on Disclosures

IESBA, IAASB Welcome IOSCO Statement of Support for Developing Standards
Relating to Assurance of Sustainability-related Information

IESBA Commits to Readying Global Ethics and Independence Standards in Support of
Sustainability Reporting and Assurance

Comment Letter: IESBA Chair to ISSB on Exposure Drafts

Webinar: Instilling Public Trust and Confidence in Sustainability Reporting and
Assurance

EXTERNAL - Chair Interview: Accountancy Gets an Ethics Injection

 

EXTERNAL RESOURCES

IAASB Sustainability Focus Page

IAASB sustainability project page

ISSB Sustainability Project page

 

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