Proposed International Ethics Standards for Sustainability Assurance (Including International Independence Standards) (IESSA) and other revisions to the code relating to sustainability assurance and reportingIESBA to Hold Interactive Webinars on the Proposed IESSA and Ethics Standards Relating to Sustainability Reporting and Using the Work of an External Expert Exposure Drafts. The Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and ethics standards for sustainability reporting proposes a clear framework of expected behaviors and ethics provisions for use by all sustainability assurance practitioners regardless of their professional backgrounds, as well as professional accountants involved in sustainability reporting. The goal of these standards is to mitigate greenwashing and elevate the quality of sustainability information, thereby fostering greater public and institutional trust in sustainability reporting and assurance. The Exposure Draft on Using the Work of an External Expert proposes an ethical framework to guide professional accountants or sustainability assurance practitioners, as applicable, in evaluating whether an external expert has the necessary competence, capabilities, and objectivity in order to use that expert’s work for the intended purposes. The proposals also include provisions to aid in applying the Code’s conceptual framework when using the work of an external expert. These proposed ethics (including independence) standards are especially relevant in a context where sustainability information is increasingly important for capital markets, consumers, corporations and their employees, governments and society at large, and when assurance providers outside of the accounting profession play a prominent role in sustainability assurance. The webinars will provide useful information and valuable insight on the proposals in the Exposure Drafts for participants from all stakeholder groups, including regulators, preparers of sustainability information, sustainability assurance practitioners from all backgrounds, and investors. The webinars will be held in English and available on YouTube following the session. Webinar for the Using the Work of an External Expert Exposure Draft Timing: February 22, 7:00 to 8:00 am EST Webinar Registration - Zoom
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