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Sustainability Reporting Project


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:     

  1. Critically assess whether the International Education Standards (IESs) effectively support professional accountants in competently implementing sustainability reporting standards and conducting sustainability related assurance services,
  2. Evaluate whether Standards Revision is supported by the evidence obtained, and
  3. 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

Future activities

May 2023

Jun to Oct 2023

Nov 2023

To be determined


Sustainability Working Group Members

Anne-Marie Vitale, Chair

Innocent Okwuosa

Adriana Florina Popa

Susan Flis

Nadine Kater

Greg Owens

Yoichi Mori

Bruce Vivian (IFAC staff)

Project Stages