Briefing Note for Global Sustainability Roundtables
IESBA
Mar 09, 2023 | Guidance & Support Tools
English
the IESBA will hold four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.
The objective of the IESBA’s global sustainability roundtables is to obtain stakeholders’ input to key ethics and independence issues relating to sustainability reporting and assurance as well as the related topic of the use of experts. Among other matters, participants will also be asked to exchange views on a number of strategic matters to help inform the IESBA’s deliberations regarding the scope and direction of its new standards.
The IESBA is looking to engage with a broad range of stakeholders, including investors and other users of sustainability information; those charged with governance; regulators and oversight bodies; preparers; national standard setters; sustainability assurance providers (both within and outside the accountancy profession); and academics.
The Briefing Note was prepared by the IESBA Staff as supporting materials for the roundtables.
The roundtables will be held in person at the following times and locations:
- Friday, March 24 - Paris, France
- Thursday, March 30 - Sydney, Australia
- Monday, April 3 - Singapore
- Thursday, April 6 - New York, USA
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Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance
- Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
- Proposed Revisions to the Code Addressing Tax Planning and Related Services
- Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code