Role of the Liaison Working Group
The reliability and quality of sustainability reporting, and investors’, regulators’, and other stakeholders’ trust in the information, hinge on the effectiveness of the external reporting supply chain. The IAASB believes that cooperation between the IAASB and international standards setters for sustainability reporting and assurance, such as the International Sustainability Standards Board (ISSB) and the Global Reporting Initiative (GRI), can help to support this aim. Such cooperation is essential to strengthening the connectivity between external reporting standards and assurance standards, as well as the operability between standards—especially as new standards continue to be developed and existing standards are refined and enhanced.
The IAASB’s Sustainability Standard Setters’ Liaison Working Group (SSS LWG) supports the IAASB’s efforts in collaborating and cooperating with SSS. In doing so, they:
- Monitor developments of SSS.
- Provide input on matters relating to the assurability of sustainability information arising from sustainability reporting proposals.
- Consider the assurance (or audit, as appropriate) implications arising from newly issued SSS pronouncements.
Liaison Working Group Information
IAASB Staff Contacts
Working Group Members
- Josephine Jackson, Chair
- Neil Morris
- Bill Edge
- Chrystelle Richard
- Isabelle Tracq-Sengeissen (External Member)