Episode 13: Monday, 13 April

Integrated reporting and the implementation of the ISSB Standards

10:00 BST, 11:00 CEST, 11:00 SAST, 17:00 SGT, 17:00 CST, 20:00 AEDT

In this episode of the series Perspectives on Sustainability Disclosure, we explore how integrated reporters have started to implement the ISSB Standards.  

The ISSB Standards were developed using concepts and principles from the Integrated Reporting Framework.

Many entities around the world are now applying the ISSB Standards, either due to incoming regulatory requirements or voluntarily, to meet investors' information needs. 

The Integrated Reporting Framework is complementary to the ISSB Standards and can help support how the Standards are applied. 

In this session, ISSB Member Ndidi Nnoli-Edozien will provide an overview of how the Integrated Reporting Framework, Integrated Thinking and the ISSB Standards can work together.

Our panel of experts from the preparer and investor communities will discuss real-life examples and the benefits and challenges of various approaches to the high-quality application of the ISSB Standards alongside the Integrated Reporting Framework.

Whether you’re experienced in using the Integrated Reporting Framework and starting to apply the ISSB Standards for the first time, or a newcomer to both, this episode will offer valuable insights. It will highlight key considerations and perspectives on how integrated reporting and thinking can support the implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. The discussion will explore how organisations can connect sustainability-related financial disclosures with strategy, governance and financial statements to provide a coherent view of value creation for investors.

Moderator: 

Laura Girella - Technical Specialist at IFRS Foundation

Speakers: 

Leon Kamhi - Head of Responsibility and EOS at Federated Hermes Limited

Ndidi Nnoli-Edozien - ISSB Member