In June 2023 the International Sustainability Standards Board (ISSB) issued its first two IFRS® Sustainability Disclosure Standards.
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
- IFRS S2 Climate-related Disclosures
The standards have ushered in a new era of sustainability-related financial disclosures in capital markets worldwide.
The IFRS Foundation is keen to support capacity building which deepens understanding and capabilities in the areas of climate and sustainability disclosure.
Objective:
Introduce participants to the two new IFRS Sustainability Disclosure Standards, including the proportionality mechanisms and transition reliefs, together with the capacity building programme and adoption guidance.
Intended outcome:
Participants have a practical understanding of key elements of the standards and the IFRS Foundation’s plans to support capacity building and adoption.
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Lois Guthrie was the Founding Director of the Climate Disclosure Standards Board (CDSB) in 2004 and led the development of a framework to report environmental information in mainstream corporate reports. CDSB consolidated into the IFRS Foundation in 2021 and Lois now advises the Foundation on its capacity building programme. Previously, Lois was Technical Director at Zurich Insurance Group, as well as Technical Director to the International Integrated Reporting Council (IIRC) where she was responsible for technical development. Lois also serves on ACCA’s Global Forum on Sustainability and a member of Carbon Tracker’s Advisory Board. She studied environmental policy at the Open University and holds an MSc in Responsibility and Business Practice.
Jarlath is Director of Strategic Affairs at the IFRS Foundation, where he leads the organisation’s internal sustainability project and the capacity building programme linked to the new IFRS sustainability disclosure standards. He has over 15 years’ experience in roles across the public, private and non-profit sectors in multiple countries on a range of Environment, Social and Governance topics. These include climate change policy, decarbonisation and climate change adaptation, as well as non-financial reporting, ESG enterprise, internal audit, sustainable finance and capacity building. He is a physics graduate of TU Dublin, holds an MSc in climate change from UEA Norwich, a PhD in civil and environmental engineering from Imperial College London and is a chartered physicist.
