Emmanuel Faber on emerging markets, double materiality and the link with financial reporting

The ISSB chair talks about the challenges ahead and the inevitable path towards interlinking sustainability with financial reporting.

This week, the International Sustainability Standards Board hosted the first meeting of its working group that aims to coordinate climate disclosures across jurisdictions. The European Commission, the European Financial Reporting Advisory Group, the UK Financial Conduct Authority and the US Securities and Exchange Commission are all part of the initiative, together with the Japanese Financial Services Authority, the Sustainability Standards Board of Japan Preparation Committee and the Chinese Ministry of Finance. Sustainable Views caught up with ISSB chair Emmanuel Faber soon after the gathering.