Sustainability Reporting and Assurance

A Commitment to Ethics

and Trustworthy Sustainability Reporting and Assurance

The IESBA’s Global Ethics Sustainability Standards encompass the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA), revisions to existing sustainability reporting standards, and a new standard on using the work of external experts.These standards are built on fundamental ethical principles for reporting and assurance.

IESBA's global ethics sustainability standards...

are built on fundamental ethical principles for reporting and assurance, providing a robust foundation for delivering high-quality sustainability information by:

  • Offering a coherent ethical infrastruct ure for sustainability reporting and assurance that is fit-for-purpose. The standards specifically address challenges inherent to sustainability information, such as the use of immature data and systems, and the forward-looking nature of the information.
  • Mitigating unethical conduct, including greenwashing risks, particularly by raising awareness of ethical threats and helping practitioners address challenges such as: non-compliance with laws and regulations (NOCLAR); pressure to act unethically; independence issues; and ethical risks relating to using the work of external experts.
  • Enhancing investor protection and building trust in sustainability information by aligning best ethical practices among all practitioners.
  • Promoting judgments and decision-making that help prevent reputational risks, foster an ethical mindset, and attract skilled and purpose-driven professionals

IESBA welcomes questions about the standards below.

  • Submit Questions & Feedback on IESSA Implementation
    IESBA Feedback Platform Hero

    To support effective implementation of the IESSA, the IESBA invites stakeholders to submit implementation questions or matters for the IESBA’s consideration.

    Submission Criteria

    Submissions should meet the following criteria:

    • Be directly related to the implementation of the IESSA.
    • Contain a detailed description of the question or matter, including sufficient context to enable a proper understanding of the submission.
    • Be relevant to a broad group of stakeholders or common across multiple jurisdictions, as the IESSA serves as a global baseline. The IESBA does not focus on national implementation or adoption issues, or on assurance methodology.

    Submission Process

    Once you have completed the submission form, your submission will remain private. However, the question or matter raised may be discussed publicly or referenced in the IESBA’s public materials without specific attribution. While submission forms will remain private and confidential, please refrain from including any confidential information.

    IESBA Consideration of Submissions

    The IESBA will review submissions and may also collaborate with the IAASB in doing so. The IESBA reserves the right to identify and explore relevant implementation issues and determine whether to address them and the most appropriate means of doing so. The IESBA will not respond to, or report back on, individual submissions. However, submissions will inform the IESBA’s priorities for guidance as well as the nature and urgency of any appropriate response.

    If you have any questions or matters to raise regarding the implementation of ISSA 5000, please visit the IAASB’s website: Submit Questions & Feedback on ISSA 5000 Implementation

    If you have any questions or matters to raise regarding the implementation of the IESSA, please click below.

    Submission Form
Joint IAASB and IESBA FAQ on Sustainability Assurance IESBA Staff Q&A on IESSA

Learn more about the Global Ethics Sustainability Standards below, including the final pronouncement, related documents, fact sheets, and other resources.

IESBA Sustainability Hero 0125a
Read the global release here

IESSA and Related Revisions: A global baseline for the ethical conduct and independence of practitioners performing sustainability assurance engagements

The International Ethics Standards for Sustainability Assurance (including International Independence Standards) and related revisions to the Code, address critical risks to the integrity, quality and effectiveness of sustainability reporting and assurance such as bias, conflicts of interest, pressure to act unethically, fraud including greenwashing, non-compliance with laws and regulations, and threats to the independence of the assurance practitioners.

Final Pronouncement: International Ethics Standards for Sustainability Assurance (including International Independence Standards) and related revisions to the Code Basis for Conclusions Technical Overview

Using the Work of an External Expert

A principles-based framework to guide:

  • The ethical considerations relating to the competence, capabilities and objectivity of external experts whose work is used by professional accountants (PAs) in business (PAIBs), PAs in public practice (PAPPs) and sustainability assurance practitioners (SAPs) in carrying out their professional activities or services; and
  • The ethical behavior of PAIBs, PAPPs and SAPs when using the work of such external experts.
Final Pronouncement, Using the Work of an External Expert Basis for Conclusions Technical Overview
Ethics for Sustainability Reporting Fact Sheet.pdf
Read the Fact Sheet

Ethics for Sustainability Reporting - Fact Sheet

This fact sheet explains key points of the revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) related to sustainability reporting.

Ethics & Independence for Sustainability Assurance IESSA Fact Sheet.pdf
Read the Fact Sheet

Ethics & Independence for Sustainability Asssurance - IESSA - Fact Sheet

Explains key points of the IESSA and related revisions to the Code that address critical risks to the integrity, quality and effectiveness of sustainability reporting and assurance such as bias, conflicts of interest, pressure to act unethically, fraud including greenwashing, non-compliance with laws and regulations, and threats to the independence of the assurance practitioners.

Using the Work of an External Expert Fact Sheet - 020425.pdf
Read the Fact Sheet

Using the Work of an External Expert Fact Sheet

This fact sheet explains key points of the Using the Work of an External Expert Final Pronouncement, which provides an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order to use that expert’s work for the intended purposes.

  • Global Ethics Sustainability Standards Webinars
    IESBA Susty Webinars Hero 2

    Watch the recent webinars hosted by the IESBA Team, which break down the IESSA (International Ethics Standards for Sustainability Assurance), the Use of Experts, and other key revisions to the Code.

    Watch all seven webinars here

  • IESBA Sustainability Reference Group

    IESBA's Sustainability Reference Group (SRG) has been established to support the work of its Sustainability Task Force. The SRG members have been selected based on a series of criteria, including their background, experience or expertise in sustainability reporting or assurance, stakeholder groups, and geographical location. The members will act as a “sounding board” to the Sustainability Task Force, providing insights, expertise, or advice relating to the development of global ethics and independence standards for sustainability reporting and assurance. 

    The SRG will be chaired by Mr. Channa Wijesinghe, IESBA Member and Sustainability Task Force Member.

    The SRG Members are: 

    Objectives of Sustainability Reference Group (SRG)

    • To act as a sounding board to the IESBA’s Sustainability Task Force on proposals relating to the development of global ethics and independence standards for sustainability reporting and assurance (“IESBA sustainability standards”).
    • To provide insights, expertise or advice on identified areas or matters relating to the development of the IESBA sustainability standards.
    • To provide input to, or otherwise assist in, the development of non-authoritative guidance material relating to the application of the IESBA sustainability standards.
  • Additional IESBA Materials
    Ethics considerations in sustainability reporting greenwashing
    Read the Guidance

    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").