Explanatory Memorandum for the Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA)
and Other Revisions to the Code Relating to Sustainability Assurance and Reporting
This Explanatory Memorandum is intended to be read with the separate Exposure Draft of the Proposed IESSA and Other Revisions to the Code Relating to Sustainability Assurance and Reporting, which was developed and approved by the IESBA.
IESBA
