IESBA: Ethics for Sustainability Reporting - Fact Sheet

IESBA: Ethics for Sustainability Reporting - Fact Sheet

• 26 February 2025
• Ethics and Professionalism
• South African Accounting Academy

Summary:

The International Ethics Standards Board for Accountants® (IESBA®) has published a Fact Sheet on Ethics for Sustainability Reporting.

Article:

The IESBA has revised its Code of Ethics to include specific, fit-for-purpose ethics provisions for preparers of sustainability disclosures in the public interest.

Learn more about these changes in this high-level summary.

IESBA also issued support material for the IESSA (International Ethics Standards for Sustainability Assurance (including International Independence Standards)

Click here to download the 4-page Fact Sheet:

https://ifacweb.blob.core.windows.net/publicfiles/2025-01/Ethics%20for%20Sustainability%20Reporting%20Fact%20Sheet.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• As an accountant, auditor and independent reviewer, you need to comply with International Code of Professional Conduct.
• Failure to adhere to the Code may lead to disciplinary action.
• Auditors, Independent Reviewers and Accountants should be aware of the latest standards of the International Code of Ethics for professional accountants, as well as approved exposure drafts that have been issued.
• IESSA must be applied by all sustainability assurance practitioners (SAPs).
• IESSA should also be used by professional accountants (PAs) involved in sustainability reporting.

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