Jun 30, 2026 · 22 min · 10 segments
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB June board week.
Sue LloydHost
Emmanuel FaberHost
And yes, Sue, it's been a good couple of weeks for us meeting with companies, meeting with other key stakeholders to discuss the progress of implementation.

I was in Montreal a couple of weeks ago, and I had a lot of great conversations with market participants about the opportunities, but also the challenges that they perceive in using the standards.


And because our standards provide information that's material for investors, and we know that companies in the US want to be able to communicate their risks and opportunities to investors, there's real interest there, which is great.

which provide the chance to explain the company's strategy for its long-term success and resilience, given the risks and opportunities they face both in their own operations and throughout the value chain.


And so it's great to see a really diverse group of jurisdictions seeing the value in the ISSB standards.

When we speak to them, it becomes quite clear that it's more and more because of their trade and their capital markets partners that are also adopting.

And when we speak about this, as a reminder, it's one of our commitments to keep the market informed about jurisdictional developments in terms of adoption, And we work with jurisdictions to develop profiles and snapshots since May 24 that describe their plans to use the ICSP standards.

So please visit the IFRS Foundation website if you want to find more on those.

And you will find more of those given, again, the growing number of jurisdictions that are progressing on their pathway.

Having said that, not all of them progress on the pathway or the pathways may not be linear.

And one thing I would like to note as we are touching on adoption here is that we're living in a very fluid landscape where jurisdictions have to balance priorities and to take all the feedback And I've spoken recently about my view publicly on this, that it makes ISSB standards all the more important in the current climate, while of course jurisdictions will have to consider a range of factors And that tension therefore requires for us the need to constantly propose ways to optimize the decision usefulness and the cost effectiveness equation of the implementation of the standards.

And finally, the last thing I'll say about adoption is that we look forward to welcoming a number of jurisdictions to the first in-presence meeting of our jurisdictional adopters working group next week.

And we'll have more on that meeting next month, but I'm looking forward to a good discussion with those that can be there on how we can further support efficient disclosures by companies operating across borders that results in global comparability for investors.

And frankly, Sue, I think this is only the start with the 17 jurisdictions going live this year.

And yes, Sue, it's been a good couple of weeks for us meeting with companies, meeting with other key stakeholders to discuss the progress of implementation.

I was in Montreal a couple of weeks ago, and I had a lot of great conversations with market participants about the opportunities, but also the challenges that they perceive in using the standards.


And because our standards provide information that's material for investors, and we know that companies in the US want to be able to communicate their risks and opportunities to investors, there's real interest there, which is great.

which provide the chance to explain the company's strategy for its long-term success and resilience, given the risks and opportunities they face both in their own operations and throughout the value chain.


And so it's great to see a really diverse group of jurisdictions seeing the value in the ISSB standards.

When we speak to them, it becomes quite clear that it's more and more because of their trade and their capital markets partners that are also adopting.

And when we speak about this, as a reminder, it's one of our commitments to keep the market informed about jurisdictional developments in terms of adoption, And we work with jurisdictions to develop profiles and snapshots since May 24 that describe their plans to use the ICSP standards.

So please visit the IFRS Foundation website if you want to find more on those.

And you will find more of those given, again, the growing number of jurisdictions that are progressing on their pathway.

Having said that, not all of them progress on the pathway or the pathways may not be linear.

And one thing I would like to note as we are touching on adoption here is that we're living in a very fluid landscape where jurisdictions have to balance priorities and to take all the feedback And I've spoken recently about my view publicly on this, that it makes ISSB standards all the more important in the current climate, while of course jurisdictions will have to consider a range of factors And that tension therefore requires for us the need to constantly propose ways to optimize the decision usefulness and the cost effectiveness equation of the implementation of the standards.

And finally, the last thing I'll say about adoption is that we look forward to welcoming a number of jurisdictions to the first in-presence meeting of our jurisdictional adopters working group next week.

And we'll have more on that meeting next month, but I'm looking forward to a good discussion with those that can be there on how we can further support efficient disclosures by companies operating across borders that results in global comparability for investors.

And frankly, Sue, I think this is only the start with the 17 jurisdictions going live this year.
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