IFRS’ ISSB Reporting Standards
This segment delves into the IFRS International Sustainability Standards Board (ISSB) and its emerging standards. We will specifically focus on the global context of IFRS S1 and S2, discussing their implications and future developments in ISSB standards that are pertinent to U.S. companies. Participants will take away critical insights into how these international standards intersect with and influence U.S. reporting practices.
Agenda
- Background of IFRS – including the two Standards S1 & S2
- Jurisdictional Momentum – How standards are being adopted into regulations and policy worldwide and what is the relevance to US companies
- Harmonization/Convergence of Interoperability – with ESRS, GRI, CDP, TNFD and others
- Industry Based Approach – and what’s going on with SASB standards
- What’s Next at ISSB? – additional research work coming for example on biodiversity and human capital
- Q&A
Discussion Leaders
Louis D. Coppola
Louis Coppola, EVP & Co-Founder, G&A Institute
Neil Stewart
Director of Corporate Outreach, the IFRS Foundation
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