IESBA Sustainability Reference Group’s Terms of Reference
Jun 30, 2023 | Guidance & Support Tools
IESBA's Sustainability Reference Group* (SRG) has been established to support the work of its Sustainability Task Force.
Objectives of the SRG
- To act as a sounding board to the IESBA’s Sustainability Task Force on proposals relating to the development of global ethics and independence standards for sustainability reporting and assurance (“IESBA sustainability standards”).
- To provide insights, expertise or advice on identified areas or matters relating to the development of the IESBA sustainability standards.
- To provide input to, or otherwise assist in, the development of non-authoritative guidance material relating to the application of the IESBA sustainability standards.
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