Sustainability Reporting and Assurance:
A Focus on Ethics and Independence
Technology
Demand for timely, accurate, and relevant sustainability information has risen dramatically in recent years. For sustainability reporting to meet the needs of stakeholders in the public interest, the infrastructure that supports sustainability reporting and assurance must be underpinned by high standards of ethical behavior and independence together with a robust system of quality management, oversight and enforcement.
What is APESB doing?
In 2022, recognizing the foundational role of ethics and independence in the production, reporting and assurance of sustainability information, the IESBA committed to taking timely action to develop fit-for-purpose, globally applicable ethics and independence standards as a critical part of the regulatory infrastructure to support transparent, relevant and trustworthy sustainability reporting.
Importantly, this strategic commitment sets up the IESBA’s ethics and independence standards as the third pillar to trustworthy sustainability reporting and assurance, alongside the standards being developed by the International Sustainability Standards Board (ISSB) and the International Auditing and Assurance Standards Board (IAASB).
APESB Sustainability Roundtables Document Title
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APESB Sustainability Roundtables Document Title
Sub-title could go here if needed
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec semper arcu in mauris cursus, non tempus dui volutpat. Duis et porta elit, in ullamcorper sapien. Curabitur a posuere tellus. Sed malesuada velit lectus, ac ultrices odio ultricies eget. Curabitur vel ipsum ut diam ornare hendrerit. Fusce efficitur odio in dui imperdiet, at interdum risus egestas. Curabitur dictum eu eros efficitur finibus. Orci varius natoque penatibus et magnis dis parturient montes, nascetur ridiculus mus. Nullam at cursus velit, id egestas lorem. Quisque sollicitudin tristique neque, sit amet rhoncus augue ultrices a. Sed dapibus dolor dui, vel ultrices odio tempus nec. Fusce convallis, felis vel finibus viverra, ligula massa facilisis leo, et luctus massa eros et ex.
Suspendisse suscipit velit pulvinar sem sagittis, luctus mollis libero rutrum. Aenean semper sit amet ipsum sit amet gravida. Donec eu elit eget justo fringilla consectetur a nec velit. Nam id mi vitae orci volutpat semper. Aliquam pellentesque rhoncus felis, vitae interdum est luctus at. Suspendisse condimentum augue quis orci volutpat feugiat vitae id lacus. Donec eget orci quis neque bibendum pharetra.
Project Lead
Demand for timely, accurate, and relevant sustainability information has risen dramatically in recent years. For sustainability reporting to meet the needs of stakeholders in the public interest, the infrastructure that supports sustainability reporting and assurance must be underpinned by high standards of ethical behavior and independence together with a robust system of quality management, oversight and enforcement.
What else is APESB doing?
In 2022, recognizing the foundational role of ethics and independence in the production, reporting and assurance of sustainability information, the IESBA committed to taking timely action to develop fit-for-purpose, globally applicable ethics and independence standards as a critical part of the regulatory infrastructure to support transparent, relevant and trustworthy sustainability reporting.
Project Lead
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