The International Ethics Standards Board for Accountants® (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.

On July 22, 2024, The IESBA submitted a comment letter to the Committee of European Auditing Oversight Bodies (CEAOB) regarding the CEAOB’s draft non-binding guidelines on limited assurance on sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) in the European Union (EU).

This executive summary, developed by IESBA Staff, highlights key elements of IESBA's recently released exposure draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting.