The world of sustainability-related reporting standards and regulation is evolving rapidly. By October 2022 the EU will have adopted its legislation on the Corporate Sustainability Reporting Directive (CSRD) and the work of the IFRS International Sustainability Standards Board (ISSB) will be well underway.
This session will discuss what these and other global developments mean for reporting, corporate strategy, and investing in practice. How can companies and investors adequately implement the existing reporting frameworks and at the same time prepare themselves for what is to come? Will standards be a helpful mechanism to level the playing field, allowing investors and companies to speak the same language when it comes to sustainability-related topics, or will they only add complexity and workload to an area that already creates a significant reporting burden? Finally, how is the “right” standard even developed and how should it relate to or encompass existing reporting frameworks, regulations, and notions such as single vs double materiality or impact measurement?