Independence Standards for Sustainability Assurance Engagements Outside the Scope of IESSA

The objective of the Project Team is to undertake fact-finding with a view to establishing a basis for a recommendation to the IESBA as to

(a)          Whether to undertake a project to develop independence standards for sustainability assurance engagements outside the scope                                of the International Independence Standards in the International Ethics Standards for Sustainability Assurance (IESSA); and

(b)          Whether the approach to such a project should be profession-agnostic.

Subject to there being a sufficient basis for undertaking a project, the Project Team will:

(a)          Identify options for the approach to developing such independence standards and their pros and cons from the point of view of                                  maximizing the adoption and implementation of those standards; and

(b)          Highlight questions of principle or judgment on which the IESBA’s direction is needed before commencing any such project.

PROJECT TEAM

• Szilvia Sramko
• Elaine Cahoon

BOARD ADVISORS

• Mark Babington
• Nancy Miller