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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:
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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