Key Questions for Audit Committees Overseeing Sustainability-related Disclosure

Organisations must ensure effective oversight arrangements to deliver high-quality, cost-effective reporting conducive to decision-making to implement the International Sustainability Standards Board’s (ISSB’s) standards and jurisdictional standards, and regulatory requirements. As reporting and assurance of sustainability-related disclosure evolves, audit committees have a critical role to play in expanding their existing oversight responsibilities towards financial reporting and compliance to sustainability-related disclosures.

Because many professional accountants serve on and are accountable to audit committees, the International Federation of Accountants (IFAC), has released ‘Key Questions for Audit Committees Overseeing Sustainability-Related Disclosure’ to prepare audit committees with effective questions to ask when overseeing sustainability and ESG-related disclosures.

These key questions are available on: