IESBA Staff Publication - Proportionality of IESSA

This publication highlights key aspects of the IESSA that illustrate its proportionality, while the IESSA also provides a robust global ethics and independence baseline for sustainability assurance engagements (SAEs). The proportionality of the IESSA enables it to support the performance of SAEs for entities of all sizes, thereby underpinning public trust in those engagements.

The publication is especially geared towards facilitating the implementation of the IESSA by SAPs that are small and medium practices (SMPs).

Access other resources relating to the IESSA on the IESBA Sustainability Page.