Next steps for ISSB and ESG disclosures

As accounting standards-setter IFRS’s International Sustainability Standards Board works on creating a new ESG reporting framework that is as widely accepted – and as widely embedded in the corporate reporting infrastructure – as IFRS accounting standards are, Sustainable Views caught up with the head of one of the two organisations merging into ISSB.

CEO of the Value Reporting Foundation Janine Guillot oversaw the previous merger of the Sustainability Accounting Standards Board, which she led, with the International Integrated Reporting Council. In June 2022, SASB will be consolidated into ISSB, following in the wake of the Climate Disclosure Standards Board earlier in the year. Guillot is taking on the role of special adviser to the ISSB chair, Emmanuel Faber.