IOSCO has welcomed the work of the international audit and assurance standard setters – the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) – on assurance of sustainability-related corporate reporting and made 3 recommendations to them.
Recommendations:
- The importance of profession-agnostic standards, timely progress and collaboration
- Focus on promoting transparency
- Addressing challenging issues
