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IAASB Begins Work on Global Standards for ESG Assurance

The International Auditing and Assurance Standards Board (IAASB) has published a public consultation for its 2024-27 proposed strategy and work plan.

The proposed strategy seeks to accelerate the actions originally outlined in the IAASB’s 2020-23 strategy with a focus on increasing capacity and resources to the assurance of sustainability and ESG reporting to support a phased approach to sustainability assurance standard setting.

The standards setter’s proposed strategy aims to produce a draft proposal that supports the consistent performance of quality sustainability assurance engagements; is suitable across all sustainability topics and reporting frameworks; implementable by all assurance practitioners; and creates more agile, innovative ways of working in line with the International Organisation of Securities Commissions (IOSCO) Monitoring Group’s reform vision.

The IOSCO Monitoring Group, is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality.

The IAASB invites all stakeholders to comment on the proposed strategy and work plan via the IAASB website by 11 April 2023.