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Work Begins on Assurance Standards for Sustainability Reporting

IOSCO, the industry body for securities regulators, has welcomed work from international standard setters to develop assurance, ethics and oversight standards for sustainability-related corporate reporting. The statement notes that the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) have already started work on assurance and ethics standards for sustainability-related corporate reporting. “This work will serve to support the consistency, comparability and reliability of sustainability-related information provided to the market, enhancing trust in the quality of that information,” IOSCO said. IOSCO said its own consultative work on sustainability-related assurance and ethics standards has progressed in parallel to the work towards global baseline sustainability-related reporting standards by the International Sustainability Standards Board (ISSB). The statement said investors and issuers at an IOSCO roundtable in February highlighted a growing demand for assurance to enhance the reliability of corporate sustainability reporting. IOSCO encourages assurance providers, issuers, investors, and other service providers to engage with the IAASB and IESBA as they progress their standard-setting work, and to also build capabilities and improve internal practices, including to ensure board expertise and effectiveness.


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