The International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board have set up technical expert groups to support global implementation of their sustainability standards.
The groups will be offering timely feedback and helping develop implementation resources that the IESBA and IAASB may commission to support consistent application of the standards around the world.
The IESBA’s IESSA Implementation Monitoring Advisory Group will support implementation of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) and revisions to the IESBA code for sustainability reporting, while the IAASB’s ISSA 5000 Technical Implementation Contact Group will support implementation of the International Standard on Sustainability Assurance.
Each group includes a globally representative and diverse set of professionals who are familiar with the standards and directly involved in implementation-related activities. The IIMAG and TICG will provide regular feedback to the boards so emerging issues relating to implementation of the standards are identified and addressed in a timely way, and implementation support resources remain relevant and practical.
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