IESBA Sustainability Reference Group’s Terms of Reference

IESBA's Sustainability Reference Group* (SRG) has been established to support the work of its Sustainability Task Force. 

Objectives of the SRG

• To act as a sounding board to the IESBA’s Sustainability Task Force on proposals relating to the development of global ethics and independence standards for sustainability reporting and assurance (“IESBA sustainability standards”).
• To provide insights, expertise or advice on identified areas or matters relating to the development of the IESBA sustainability standards.
• To provide input to, or otherwise assist in, the development of non-authoritative guidance material relating to the application of the IESBA sustainability standards.