Supporting Ethical Judgment in Sustainability Assurance Engagements
The IESBA has released a short explainer video featuring Anna, an assurance practitioner committed to upholding high ethical standards. The video introduces the International Ethics Standards for Sustainability Assurance (IESSA) and illustrates how these standards guide assurance practitioners in identifying and addressing ethical threats, thereby reinforcing trust in sustainability-related disclosures.
This video is part of a broader explainer series developed to support the effective implementation of the IESSA and promote awareness of the role of ethics in sustainability assurance.