The International Ethics Standards Board for Accountants (IESBA) has submitted a response to the International Sustainability Standards Board (ISSB) on the ISSB’s Exposure Drafts – General Sustainability-Related Disclosures and Climate-Related Disclosures.

The IESBA believes that to meet the sustainability information needs of investors, customers, employees or potential employees, government agencies and other stakeholders, the infrastructure that supports sustainability reporting and assurance must be underpinned by the highest standards of ethical behavior. Fit-for-purpose, globally applicable standards, such as those set out in the IESBA Code and future, sustainability-related standards that the IESBA has already committed to developing, alongside a robust system of quality management, oversight and enforcement, are essential for consistent, relevant and trustworthy sustainability reporting.

Click here to view the IESBA’s official response.

Event materials now available below

In December 2020, the IAASB approved its new and revised suite of quality management standards. They focus on quality and more robustly address firms’ governance and leadership, resources, communication, and monitoring and remediation. The standards are effective December 15, 2022.

Kazuko joined the IAASB in July 2024. Prior to joining IAASB, Kazuko was a Technical Advisor for IAASB member Sachiko Kai and an IAASB Staff Fellow for two years. As an IAASB Staff Fellow, she worked on International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE).

Before joining the IAASB, Kazuko spent almost 20 years working with KPMG AZSA LLC (KPMG). During her tenure at KPMG, she has mostly audited manufacturing companies and went on various secondments including KPMG Global Solutions Group where she worked with a team developing contents for audit tools.

Kazuko is a Certified Public Accountant in Japan.

Read a short interview with Kazuko about her time as a Staff Fellow here.