The fourth episode in our series focused on “implementation of sustainability-related disclosure standards” with Suz Mac Cormac interviewing Janine Guillot, Special Advisor to the International Sustainability Standards Board (ISSB) at the International Financial Reporting Standards (IFRS) Foundation.
Janine provided insights on the ISSB’s progress to deliver a comprehensive global baseline of sustainability-related disclosure standards that will provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions. The discussion also focused on how the demand from international investors with global investment portfolios will continue to drive the progress for high-quality, transparent, reliable, and comparable reporting by companies on climate and other ESG matters. From the ISSB’s proposed climate and sustainability disclosure standards to the U.S. Securities and Exchange Commission’s (SEC) proposed climate-related disclosure rules, the discussion provided insights on what to expect from these evolving standards and disclosure requirements.
Susan H. Mac Cormac, Global Chair of the Environmental, Social, and Governance (ESG), Social Enterprise + Impact Investing, and Energy practices, MoFo
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