Skip to main content

IESBA Explainers: Ethics in Sustainability Reporting

Demonstrating How the IESBA Code Supports Integrity in Sustainability Reporting

Jul 28, 2025 | English

The IESBA has released a short explainer video spotlighting Alex, a sustainability reporting professional navigating real-world ethical challenges. The video demonstrates how the International Code of Ethics for Professional Accountants (including International Independence Standards) equips reporting professionals to uphold integrity, transparency, and independence amid increasing demands in the sustainability reporting landscape.

This video is part of a broader explainer series designed to support the effective implementation of the International Ethics Standards for Sustainability Assurance (IESSA) and related revisions to the Code promote awareness of the role of ethics in sustainability-related services.