Briefing Note for Global Sustainability Roundtables

the IESBA held 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 was 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 were also 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 engaged 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 were 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