ISSB Corporate Reporting Series Part 3: Connectivity and controls

The last episode of the series dives deep into connectivity between sustainability disclosure and financial statements, and how this is articulated in IFRS S1.

The session explores the ISSB’s December announcement around describing the concept of sustainability and financial value creation. With the Integrated Reporting Framework as a key focus, the expert panel discusses how it helps drive connectivity in both standard-setting and disclosure. We also address how preparers can raise the quality of sustainability disclosure through internal controls and assurance.

Speakers include:

-Hiroshi Komori, ISSB Member
-Norie Takahashi, Region Lead—Japan, IFRS Foundation
-Kirsten Simpson, Head of Investment Stewardship and ESG, the Future Fund—Australia’s Sovereign Wealth Fund
-Shari Littan, Director, Corporate Reporting Research & Policy, Institute of Management Accountants
-Bob Herz, Former Chair, FASB
-Koushik Chatterjee, Executive Director, CFO and board member of Tata Steel, Trustee, IFRS Foundation