As sustainability reporting moves into the spotlight, ethical expectations are rising fast. In this session, Kam Leung and Szilvia Sramko break down the International Ethics Standards for Sustainability Assurance (IESSA) and what they mean for assurance professionals navigating complex value chains, external experts, and advanced technologies. Attendees will learn how to spot ethical risks early, exercise sound judgment, and protect independence in a rapidly evolving assurance landscape.
Learning Objectives
• Identify the purpose and core principles of the International Ethics Standards for Sustainability Assurance (IESSA)
• Recall key ethical and independence considerations unique to sustainability assurance engagements
• Recognize how proportionality, public interest entity (PIE) status, and engagement scope affect independence and compliance requirements
• Identify ethical threats related to pressure, fees, the use of external experts, and emerging technologies in sustainability assurance engagements
