The IESBA's Strategy and Work Plan (SWP), 2024 - 2027 sets out the IESBA's vision and strategic goals and actions, underpinning its ambition to put the Code at the heart of business and organizations. The SWP has identified two high-priority strategic areas of focus, namely:

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.