Bloomberg Tax
Jan. 11, 2023, 4:56 PM

Global Standard Setter Working on Mandatory ESG Assurance Rules

Michael Kapoor
Michael Kapoor
Freelance Correspondent

The body that sets global auditing rules published its proposed strategy for the years 2024-27, saying it wants to set the first international rules for checking sustainability disclosures.

The International Auditing and Assurance Standards Board, launching a consultation on the proposals Wednesday, said that it aimed to “establish globally accepted standard(s) for assurance on sustainability reporting.” It aims as well to tighten standards for financial statement audits, the board said.

  • In a summary of the proposals, IAASB Chair Tom Seidenstein said the board wanted to react quickly to fast-changing public interest demands on auditors. “Our commitment in this proposed ...