Components
Series
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The State of Play in Sustainability Assurance
The State of Play in Sustainability Assurance
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Sustainability Assurance
Sustainability Assurance
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Call to Action for Sustainability Reporting and Assurance
Call to Action for Sustainability Reporting and Assurance
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Islamic Finance and Sustainability
Islamic Finance and Sustainability
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Sustainability Standards
Sustainability Standards
Recent Articles
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IFAC Connect Africa 2025: Recaps from the Global Event Series
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Stvaranje profesionalnog ekosustava spremnog za budućnost: pouke Hrvatske revizorske komore iz priprema za provedbu CSRD-a
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Creating a Future-Ready Professional Ecosystem: the Croatian Audit Chamber’s Lessons from Preparing for CSRD Implementation
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How Ikatan Akuntan Indonesia Strengthened Indonesia’s Role in the Global Sustainability Reporting Landscape
September 2, 2025 -
Accountability Outcomes for the People: MOSAIC Forum 2025
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Sustainability Reporting in Türkiye: A Localized Approach to Global Alignment
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Webinar Recordings Available: Elevating Education to Meet Global Sustainability Demands
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The State of Play in Sustainability Assurance
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IESBA Establishes Global Baseline Ethics Standards for Sustainability Reporting and Assurance
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Global Accounting Alliance Launches New Guide: "Why nature matters to accountants"
March 24, 2025 • Jim Knafo
Links to External Content
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Why the EU Taxonomy could be a game-changer for green investments
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Beyond emissions: The future of sustainability reporting
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Volunteer Opportunity – Canadian Sustainability Standards Board
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These 10 nature finance models could help deliver returns and impact – here’s how
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Strategies for Engaging Generation Z in Implementing ESG Principles in Corporations
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Beyond emissions: The future of sustainability reporting
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IESBA Staff Questions & Answers - Using the Work of an External Expert
September 8, 2025 • ethicsboard.org -
IESBA Staff Publication - Proportionality of IESSA
September 8, 2025 • ethicsboard.org -
Integrated Reporting Overview
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Proposed Amendments to the SASB Standards and consequential amendments to IFRS S2 Industry-based Guidance
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Have Your Say: Indigenous Engagement on Proposed Enhancements to SASB Standards
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Accountancy profession central to Malaysia's economic resilience and future growth
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Navigating audit’s future: AI, ESG and compliance
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How much energy does Google’s AI use? We did the math
Aug 21, 2025 • Google -
Finance, accounting teams look to bolster AI, ESG, financial reporting capabilities
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IAASB adds guidance on sustainability assurance
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ISSA 5000 Extracts for Limited Assurance and Reasonable Assurance Engagements
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ISSA 5000 Frequently Asked Questions: Applicability Matters
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The materiality matrix explained
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Growing demand for corporate transparency to reflect both impacts and risks
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Under the Hood: Are you ahead of the ESG curve?
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Summary of Prohibitions in the IESSA™
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Key Differences Between The IESSA™ and the Provisions of the IESBA Code Applicable to an Audit of Financial Statements
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IFRS adoption relies on leadership mindset
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Climate reporting poised for giant step forwards, following IASB accounting guidance
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Canadian Sustainability Standards Board Resource – Guide on Adopting a Climate-first Approach in Sustainability Reporting
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A case study: Demystifying materiality in accordance with ISSA 5000
Jul 14, 2025 • ACCA -
Which Carbon Credits Work And Which Are Just Climate Placeholders?
Jul 14, 2025 • Forbes -
ISSB Kicks Off Update of Sector-Focused SASB Sustainability Reporting Standards
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RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 1 (TÄIENDATUD) * KVALITEEDIJUHTIMINE ETTEVÕTETE PUHUL, MIS VIIVAD LÄBI FINANTSARUANNETE AUDITEID VÕI ÜLEVAATUSI VÕI MUID KINDLUSTANDVAID VÕI SEONDUVATE TEENUSTE TÖÖVÕTTE
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An in-depth explainer: IFRS S2 Climate-related Disclosures
Jun 27, 2025 • IFRS -
An in-depth explainer: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Jun 27, 2025 • IFRS -
Propuesta de Memorándum Explicativo para las Normas Internacionales de Ética para el Aseguramiento de la Sostenibilidad (incluidas las Normas Internacionales de Independencia) (NIEAS)
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Propuesta de Normas Internacionales de Ética para el Aseguramiento de la Sostenibilidad (incluidas las Normas Internacionales de Independencia) (IESSA) y Otras Revisiones del Código Relacionadas con el Aseguramiento
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Příručka k uplatňování ISAE 3000 (revidované znění) na ověřovací zakázky, jejichž předmětem jsou zprávy o udržitelnosti a jiné rozšířené externí výkaznictví
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IESBA Staff Questions & Answers - International Ethics Standards for Sustainability Assurance (IESSA)
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Data centres, the new frontier of climate reporting at tech companies
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CA ANZ hosts ISSB vice-chair to discuss global climate-related disclosures
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Virtual Roundtable Discussions – AASB’s Re-exposure Draft, “Canadian Amendments Related to Indigenous Matters in the Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements”
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Re-exposure Draft, Canadian Amendments related to Indigenous Matters in the Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements
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How KPMG is using AI to revamp their audit practice
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61% of UK Gen Z accountants aim to be entrepreneurs, says ACCA
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The role of international education in advancing sustainability and global accountancy
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What You Need to Know about Effects of Climate-related Risks and Opportunities on ASPE Financial Statements: Awareness Document
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IDB and IFRS Foundation Promote Adoption of Sustainability Disclosure Standards
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Climate change and business: forecast for the next decade
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49% of EU firms see climate risk as a top 10 threat
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IESBA Webinar - Using the Work of an External Expert
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IESBA Webinar - IESSA Independence Standards: A Deep Dive
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IESBA Webinar - Sustainability Key topics in the IESSA
March 17, 2025 • ethicsboard.org -
IESBA Webinar - Sustainability Reporting and Assurance
March 17, 2025 • ethicsboard.org -
Proponowane Międzynarodowe standardy etyki w zakresie atestacji zrównoważonego rozwoju (w tym Międzynarodowe standardy niezależności) (IESSA) oraz inne zmiany do Kodeksu związane z atestacją i sprawozdawczością zrównoważonego rozwoju – Wersja z zaznaczony
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ACCA and PAFA launch Sustainability Working Group Africa
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Navigating the Rise of ESG Reporting in Accounting Practices
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Sustainability Disclosure and Assurance in Europe: What it Means for SMPs
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CSRD readiness: limited assurance approach to double materiality assessment
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CSSB’s Proposed 2025-2028 Strategic Plan
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Basis for Conclusions - Using the Work of an External Expert
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Basis for Conclusions: International Ethics Standards for Sustainability Assurance (including International Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting
January 26, 2025 • ethicsboard.org -
Ethics & Independence for Sustainability Assurance (IESSA) Technical Overview
January 25, 2025 • ethicsboard.org -
Ethics & Independence for Sustainability Assurance (IESSA) Fact Sheet
January 25, 2025 • ethicsboard.org -
Ethics for Sustainability Reporting Fact Sheet
January 25, 2025 • ethicsboard.org -
Technical Overview: Using the Work of An External Expert
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FAQs: fundamentals to assurance on sustainability reporting
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UK Accounting Watchdog Recommends ISSB Standards for Sustainability Reporting
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HKICPA publishes HKFRS Sustainability Disclosure Standards
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Canadian Sustainability Disclosure Standards (CSDS 1 and CSDS 2): Now Available
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Voluntary reporting standard for SMEs (VSME)
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The Visibility of Climate-Related Disclosures by Large Australian Companies
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Mandatory climate reporting changes in the wind
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Feedback Statement – Criteria for Modification, CSDS 1 and CSDS 2
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OECD alignment assessments of sustainability initiatives in an evolving regulatory context
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Memorandum objaśniające proponowane Międzynarodowe standardy etyki w zakresie atestacji zrównoważonego rozwoju (w tym Międzynarodowe standardy niezależności) (IESSA) oraz inne zmiany do Kodeksu związane z atestacją i sprawozdawczością zrównoważonego rozwo
September 25, 2024 • ethicsboard.org -
ISSA 5000案：事業体と保証業務実施者における重要性の適用
September 24, 2024 • iaasb.org -
Letter from IESBA Chair - Draft CEAOB Guidelines on Limited Assurance Engagements
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Întrebări frecvente: Propunerea ISSA 5000: Aplicarea pragului de semnificație de către entitate și practicianul în asigurare
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Mednarodni standard upravljanja kakovosti 1 (MSUK 1) - Upravljanje kakovosti za podjetja, ki opravljajo revizije ali preiskave računovodskih izkazov ter druge posle dajanja zagotovil in sorodnih storitev
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拡張された外部報告（EER）に対する保証のガイダンス文書及びサポート資料
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Kalite Yönetimi Standardı 1, Finansal Tabloların Bağımsız Denetim veya Sınırlı Bağımsız Denetimleri İle Diğer Güvence Denetimleri veya İlgili Hizmetleri Yürüten Bağımsız Denetim Şirketleri İçin Kalite Yönetimi
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説明覚書：サステナビリティ保証に関する国際倫理基準（国際独立性基準を含む）（IESSA）及びサステナビリティ保証・報告に関するその他の規程改訂案
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GDS 3000’in Sürdürülebilirlik ve Diğer Genişletilmiş Dış Raporlama (GDR) Güvence Denetimlerine Uygulanmasına İlişkin Zorunlu Olmayan Rehber
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1-ojo tarptautinio kokybės valdymo standarto (TKVS) „Audito įmonių, atliekančių finansinių ataskaitų auditą ir peržiūras ar kitas užtikrinimo ir susijusių paslaugų užduotis, užduočių kokybės valdymas“
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المعيار الدولي لإدارة الجودة 1، إدارة الجودة للمكاتب التي تنفذ ارتباطات مراجعة أو فحص للقوائم المالية أو ارتباطات التأكيد الأخرى أو ارتباطات الخدمات ذات العلاقة
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Διεθνές Πρότυπο Διαχείρισης Ποιότητας 1 (ΔΠΔΠ 1)
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ISQM 1 Řízení kvality u firem provádějících audity nebo prověrky účetních závěrek, ostatní ověřovací zakázky či zakázky na související služby
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Overview of The IESBA's Proposed Ethics Standards for Sustainability Reporting and Assurance
March 28, 2024 • ethicsboard.org -
Considerente etice in raportarea privind sustenabilitatea
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Niewiążące wytyczne dotyczące stosowania MSUA 3000 (zmienionego) do usług atestacyjnych w zakresie zrównoważonego rozwoju oraz innej rozszerzonej sprawozdawczości zewnętrznej
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Webinars for the Sustainability Exposure Draft
February 27, 2024 • ethicsboard.org -
Explanatory Memorandum for the Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA)
January 29, 2024 • ethicsboard.org -
Proposed International Ethics Standards for Sustainability Assurance and Other Revisions to the Code Relating to Sustainability Assurance and Reporting (including International Independence Standards) (IESSA) (Mark Up Version)
January 29, 2024 • ethicsboard.org -
Implications for IAASB Standards of the IFRS Foundation’s Recent Updates to its Trademark Guidelines Relating to Standards Issued by the IASB
December 8, 2023 • iaasb.org -
Proposed ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner
October 25, 2023 • iaasb.org -
Considérations déontologiques dans les rapports sur le développement durable
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Consideraciones éticas en los informes de sostenibilidad
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Medzinárodný štandard riadenia kvality 1 (predtým Medzinárodný štandard na kontrolu kvality 1) Riadenie kvality pre firmy, ktoré vykonávajú audity a preverenia finančných výkazov a zákazky na ostatné uisťovacie a súvisiace služby
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Briefing Note for Global Sustainability Roundtables
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International Standard on Quality Management (ISQM) 1, Kvalitetsstyrning för revisionsföretag som utför revision och översiktlig granskning av finansiella rapporter samt andra bestyrkandeuppdrag och näraliggande tjänster
February 3, 2023 • iaasb.org -
International standard for kvalitetsstyring (ISQM) 1, Kvalitetsstyring i firmaer, der udfører revision eller gennemgang af regnskaber eller andre erklærings- eller relaterede serviceydelser
February 1, 2023 • iaasb.org -
Starptautiskā kvalitātes vadības standarta (SKVS) 1, Kvalitātes vadība firmās, kas veic vēsturiskas finanšu informācijas revīziju vai pārbaudi vai sniedz citus apliecinājuma vai saistītos pakalpojumus
January 31, 2023 • iaasb.org
IFAC Research & Publications
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PREGĂTIREA PROFESIONIȘTILOR CONTABILI PENTRU SUSTENABILITATE
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RAHVUSVAHELINE KVALITEEDIJUHTIMISE STANDARD (EESTI) 1 (TÄIENDATUD) * KVALITEEDIJUHTIMINE ETTEVÕTETE PUHUL, MIS VIIVAD LÄBI FINANTSARUANNETE AUDITEID VÕI ÜLEVAATUSI VÕI MUID KINDLUSTANDVAID VÕI SEONDUVATE TEENUSTE TÖÖVÕTTE
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공정한 세상과 지속가능한 지구 구축
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The State of Play: Sustainability Disclosure and Assurance
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International Education Standards 2, 3, and 4 (Revised)
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Sustainability-Related Revisions to IES 2, 3, 4 Fact Sheet
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지속가능성 인증: 무엇을 기대할 수 있는가
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Building a Just World and a Sustainable Planet: G20 Call to Action 2024
October 17, 2024
IFAC Press Releases
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IFAC Releases Trailblazing Sustainability Tool for Small Businesses
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More Global Companies Seek Assurance on Sustainability Reporting, Study by IFAC, AICPA & CIMA Shows
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IFAC & Global Accountancy Profession Urge G20 to Prioritize Sustainability and Governance
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IFAC Continues to Convene and Lead Global Discussion on Sustainability Assurance; New Publication Focuses on “What to Expect”
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IFAC Congratulates IFRS Foundation and International Sustainability Standards Board (ISSB) on Growing Global Commitment to ISSB Standards, Welcomes New Jurisdictional Guide
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Equipping Accountants for Sustainability Reporting: IFAC Proposes Enhancements to International Education Standards
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IFAC Identifies Key Areas Accountants Need to Update their Knowledge & Skills to Prepare for Increasing Sustainability Demands
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Sustainability Reporting and Assurance Practices of Largest Global Companies Continue to Mature, IFAC, AICPA & CIMA Study Shows
February 22, 2024