ISSB podcast July 2026

We were in London and yes, Sue, as you say, it's been another busy month and we can start with this meeting, which was a good opportunity to discuss some important strategic issues.

regulatory considerations as the ISSB standards are used around the world, especially where it relates to companies operating across borders.

It was a great conversation in the Regent University in the middle of a park in London.

So the weather was okay-ish, but a very lively conversation.

And I think there are three reasons why these discussions have been and will continue to be very important.

The first is about efficiency and whether there are opportunities to ease the unnecessary disclosure burden for companies subject to a number of jurisdictional disclosure requirements if they have a more international footprint.

The second one is the consistency, making sure that we don't undermine the power of this global language, which comes with the third, which is the comparability, enabling investors to comparable disclosures from companies across the world, which is at the very heart of what we're seeking to achieve, of course, at the IFRS Foundation.

So during the meeting, we had several conversations, but one of them was jurisdictional authorities which were able to discuss these issues with corporates, investors, and assurance providers to hear their perspectives, which was an incredibly useful conversation.

One route to avoid fragmentation is ISSB passporting, which, as we've discussed extensively on this podcast, is the option granted by jurisdictional regulators allowing foreign entities to use ISSB standards as issued by the ISSB to meet the domestic local disclosure requirements.

As a concrete next step, the jurisdictional authorities decided to set up a dedicated forum for a deeper dialogue about the practical and operational aspects of ISSB passporting.

So that was a great discussion and we look forward to ongoing conversations in this space.

And I'd like just to express my gratitude to all of those who travel to London for this important meeting, which, speaking of jurisdictions, you've also been close to the recent developments in Europe.