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This week, host Heather Horn is joined by a special guest from the International Sustainability Standards Board (ISSB). Vice Chair, Sue Lloyd gives us an inside look into the ISSB’s workplan, new projects, and new strategic relationships. She also shares how the ISSB is supporting implementation of the standards.

In this episode, they discuss:

• 4:15 – Insights from the adoption of ISSB standards around the world
• 9:20 – Variability of sustainability reporting and interoperability guidance
• 19:08 – Challenges reporting under multiple frameworks and ISSB partnerships to address them
• 25:31 – Responsibilities to report under other frameworks, such as California SB 261 (based on TCFD)
• 29:41 – Working to address investor needs and concerns
• 31:35 – Aligning ISSB reporting and sector standards
• 35:10 – How the ISSB is supporting implementation
• 38:40 – Advice for companies navigating the evolving sustainability reporting landscape

Want to hear more about the ISSB? Listen to our previous podcast discussing the ISSB standards and interoperability guidance. Also, as referenced in the podcast, check out the ISSB’s Webcast: Overview of ESRS-ISSB Standards Interoperability Guidance or visit the IFRS Sustainability knowledge hub.

Sue Lloyd is the Vice Chair of the ISSB and played a leading role in its establishment. Previously, she served as a member and Vice Chair of the International Accounting Standards Board (IASB) and as Chair of the IFRS Interpretations Committee.

Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.