Jo Kelly, Chief Executive of the Centre for Sustainable Finance, was pleased to join April Mackenzie, Chief Executive at External Reporting Board, and Rikki Stancich, Climate & Sustainability Partner at Deloitte, to host Sue Lloyd, Vice Chair at International Sustainability Standards Board, and hear about key developments in non-financial reporting standards and the ISSB’s efforts to enable a global baseline of sustainability disclosures focused on the needs of investors and the financial markets.
Key takeaways:
- Several countries in the global south are looking towards adopting ISSB standards as countries seek to make themselves attractive to global capital for transition and ensure credible capital markets.
- The ISSB has released a jurisdictional guide that focuses on supporting jurisdictional journeys towards globally comparable information for capital markets through the adoption or other use of ISSB standards.
- There is more rather than less alignment between the Aotearoa New Zealand Climate Standard (NZ CS) and the ISSB standards, with New Zealand’s 2025 post-implementation review seeking areas for further alignment with international developments relevant to New Zealand entities.
