Comment deadline: Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting
On January 29, 2024, the International Ethics Standards Board for Accountants (IESBA) announced the launch of the Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA), which includes revisions to the existing the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) related to sustainability reporting. The goal of these standards is to mitigate greenwashing, elevate the quality of sustainability information and to foster independent, high-quality engagements and consistent practices.