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IESBA Explainers: Introduction to the Global Ethics Sustainability Standards

Highlighting Practical Application of Ethics and Independence Standards in Sustainability Contexts

Jul 25, 2025 | English

The IESBA has released a short explainer video featuring Alex, a reporting professional, and Anna, an assurance practitioner. The video illustrates how IESBA’s International Ethics Standards for Sustainability Assurance (IESSA) serve as a critical guide for both reporting and assurance professionals in identifying and responding to potential threats to ethics and independence.

This video is part of a broader explainer series aimed at supporting the effective implementation of the IESSA and raising awareness of the importance of ethics in sustainability-related services.