ESG2303. ISSB Standards and CSRD Update

As we transition from voluntary sustainability reporting to an era of mandatory disclosure, two new sets of standards entered the global stage in 2023: the ISSB Standards from the IFRS Foundation and the European Sustainability Reporting Standards (ESRS) under the EU's Corporate Sustainability Reporting Directive (CSRD). This session will provide an overview and update on the new standards and how they will impact companies around the world, including in the US. Experts will provide insight into the ISSB's global baseline for investors versus the EU's double materiality assessment for a broad audience of European stakeholders. They will focus on how interoperability between the standards will help reduce the burden on preparers and will preview their future development and implementation. 

Learning Objectives:

• Identify latest updates and future steps for the ISSB Standards and Europe's ESRS
• Identify how companies need to prepare in terms of processes and materiality assessments.
• Identify comparisons between the new standards, how they differ and how they intersect.