International Sustainability Standards Board
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Search complete. 19 mentions across 8 episodes found for "International Sustainability Standards Board".
Sep 15, 2026
Bruno SardaGUEST
It does feel like, yes, reporting has made us busier, for sure, but not just for the sake of producing reports.
Bruno SardaGUEST
I think we see it over and over, the interest from policymakers, legislators, regulators around the world in adopting something like the ISSB, the International Sustainability Standards, under the umbrella of the IFRS, which is a global accounting body.
Bruno SardaGUEST
In the US, we see now about 80% of US trade flows actually go through ISSB jurisdictions around the world.
Bruno SardaGUEST
And we see, you know, we've just recently put some research out from UI looking at the last four years of interest and engagement from investors.
Bruno SardaGUEST
through financial disclosures, through quarterly earnings calls, and so on.
Mary-Stuart FreydbergGUEST
And I think maintaining business operations during a period of turmoil, as we're seeing more and more of that, certainly protects one on the downside.
Stuart WatsonHOST
Freitberg believes there's a welcome trend underway for the U.S. Securities and Exchange Commission and the International Sustainability Standards Board, or ISSB, to move away from prescriptive regulatory frameworks.
Stuart WatsonHOST
That's been replaced, she believes, by a sharper focus on materiality and the impact of sustainability on financial statements.
Mary-Stuart FreydbergGUEST
So while impact certainly matters and it's good, the economics really drive the day.
Tom ClendonHOST
Yeah? It's the same...
Tom ClendonHOST
The, the, the ISSB is the same, uh, it's a sister body to the International Financial Reporting Standards, so it's the same language, materiality and useful.
Tom ClendonHOST
Materiality, relevant and faithful.
Tom ClendonHOST
Yeah, relevant, so gotta be predictive, faithful.
Patrick OdierGUEST
And we, this year, want to emphasize that role of the standards because, Lindsey, you would probably agree with me, if you were to try to define an agenda for a sustainable finance discussion, you'd probably come with 100 different ways to discuss it, and that would probably be very interesting but not necessarily lead to solutions.
Patrick OdierGUEST
So standards on the contrary will force discussion in specific types of universes, and I think this is why this year we've defined, for instance, accounting standards as being one interesting conversation to have, not only because we just have had ISSB come to our country, but also because we are absolutely convinced that not speaking the same accounting language across the world will certainly be a major obstacle for sustainable capital to be swiftly allocated where we want.
Patrick OdierGUEST
So that's an example.
Patrick OdierGUEST
Nature is also an important universe of potential investment.
Patrick OdierGUEST
So long answer for a brief question, but standards is a good example of where policymaking should be an interesting discussion point.
Lindsay HallHOST
A quick note.
Lindsay HallHOST
Patrick just mentioned the ISSB or the International Sustainability Standards Board.
Lindsay HallHOST
Our regular listeners will know this is the organization responsible for developing international standards for disclosure of sustainability-related information.
Alastair LoasbyGUEST
We had COP twenty-six.
Alastair LoasbyGUEST
Uh, it's a big, uh, climate change conference, and at COP twenty-six this, this thing called the International Sustainability Standards Board, or ISSB, was set up.
Alastair LoasbyGUEST
You're gonna have to bear with me.
Alastair LoasbyGUEST
There's gonna be lots of acronyms over the next-
Rebecca HardingHOST
[laughs]
Alastair LoasbyGUEST
... you know, half an hour or so, but we'll try, try and work through it.
Alastair LoasbyGUEST
But yeah, the IS- ISSB was set up in twenty twenty-one to create a global baseline of sustainability disclosures.
Alastair LoasbyGUEST
Outside of their work, there are literally hundreds of different ways that businesses can disclose what they're doing on sustainability and on climate action, from international standards through to sector-specific ones or science-specific ones.
Cary KrosinskyGUEST
The fourth of the 10 is that standards can help.
Cary KrosinskyGUEST
There's been a lot of focus on the ISSB and SASB before that.
Cary KrosinskyGUEST
But we have to be clear on what standards can and can't actually do.
Cary KrosinskyGUEST
They're not the be all and end all.
Chris PykeGUEST
That's right.
Chris PykeGUEST
And if we thought two years ago, three years ago, we're going to come together like I was on the IFRS and ISSB sector advisory.
Chris PykeGUEST
And I think we're kind of we're all in this trajectory.
Chris PykeGUEST
And now that's not the world we see.
Charles AssafGUEST
But there is another global baseline, uh, standard that is, uh, basically, uh, under the IFRS.
Charles AssafGUEST
It's called the ISSB, International Sustainability Standards Board.
Charles AssafGUEST
And, um, they came through with also, um, an approach that's a little bit different.
Charles AssafGUEST
I mean, there's lots of commonality, but a little bit different in terms of, uh, how they think about materiality.
Charles AssafGUEST
But all that to say, their approach was to put forward that global baseline, uh, for s- uh, sustainability reporting and keep it to each jurisdiction across different parts of the world to adopt it and reflect it in a way that they, uh, think is, you know, the right, uh, approach for their economy.
Charles AssafGUEST
So for example, from the ISSB, you know, do you have the Canadian Sustainability Standards Board that, you know, did their own work? They-- It's not yet mandatory in Canada, but you have many jurisdiction in different parts of Asia and South America that's already used that global baseline from the ISSB and made it mandatory either for public listed companies or companies for, of a certain size.
Charles AssafGUEST
So the combination call it of the IFRS, uh, ISSB, uh, body, and the CSRD, I believe, is two major forces that are, um, really-
Justin ReistHOST
Yeah