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Within the space of a few weeks, the International Sustainability Standards Board (ISSBTM Board), EFRAG1 and the SEC2 have all published proposed sustainability reporting standards. Some are more detailed than others, and some cover wider issues for a wider stakeholder group. All of them represent significant steps towards greater connectivity between sustainability reporting and financial reporting.

In this podcast, hosted by Reinhard Dotzlaw, the three leaders of the ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø global corporate and sustainability reporting team offer a high-level overview of the proposals.

00:00

Introduction

Reinhard Dotzlaw, formerly Partner and Global IFRS® and corporate reporting leader, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Canada

01:38

The ISSB Board’s first two proposed standards

Tomokazu Sekiguchi, Partner,
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Japan

04:20

EFRAG’s 13 separate proposals

Mark Vaessen, Chair, Global Corporate and Sustainability Reporting Topic Team (CSRTT)

07:25

The SEC’s proposed rule

Julie Santoro, Partner
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in the US

10:00

Key takeaways

Mark Vaessen

10:20

Closing comments

Reinhard Dotzlaw

Listen on  >  >Ìý&²µ³Ù;

The message is clear ... Now is the time to get involved in these important consultations. They will have wide implications for corporate reporting and that means there will be implications for your company.

Reinhard Dotzlaw

Understanding the similarities and differences is crucial and we do hope that we will see � as much as possible � global alignment between all of these requirements.

Mark Vaessen

1ÌýEuropean Financial Reporting Advisory Group           
2ÌýUS Securities and Exchange Commission

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