Objective
The Sustainability Reporting Project (SRP) is driven by the overall focus on professional competence and the evolution of the technical competence, professional skills, professional values, ethics and attitudes and practical experience, needed by professional accountants to enable them to perform a role as part of sustainability-related reporting and/or related assurance services.
Consistent with the IPAE’s strategic priority, and in the public interest, the SRP responds to the significant shift in stakeholder demands for reliable, decision-useful sustainability disclosures. Premised on obtaining sufficient evidence through information gathering activities, the primary SRP objectives are:
- Critically assess whether the International Education Standards (IESs) effectively support professional accountants in competently implementing sustainability reporting standards and conducting sustainability related assurance services,
- Evaluate whether Standards Revision is supported by the evidence obtained, and
- Establish whether other publications such as non-authoritative guidance, thought leadership or published Panel observations should be developed and issued.
Project Timeline
Project Proposal |
Information Gathering |
Conclude on need to revise IESs |
Consultation Period |
Final Approval |
May 2023 |
Jun to Oct 2023 |
Nov 2023 |
Apr 24 to Jul 24, 2024 |
Q1 2025 |
Sustainability Working Group Members
Anne-Marie Vitale, Chair
Innocent Okwuosa
Adriana Florina Popa
Susan Flis
Stacy Ann Golding
Nadine Kater
Greg Owens
Yoichi Mori
Bruce Vivian (IFAC staff)
Michelle Cardwell (IFAC staff)
Project Stages
Approved Documents
Information Gathering Resources