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Comparing international, EU and US sustainability reporting proposals

Big challenges lie ahead鈥�

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Within the space of a few weeks, the International Sustainability Standards Board (ISSBTM聽Board), EFRAG1聽and the SEC2聽have all published proposed sustainability reporting standards. Some are more detailed than others, and some cover wider issues for a wider stakeholder group. All of them represent significant steps towards greater connectivity between sustainability reporting and financial reporting.

In this podcast, hosted by Reinhard Dotzlaw, the three leaders of the 乐鱼(Leyu)体育官网 global corporate and sustainability reporting team offer a high-level overview of the proposals.

00:00

Introduction

Reinhard Dotzlaw, formerly Partner and聽Global IFRS聽and corporate reporting leader, 乐鱼(Leyu)体育官网 in Canada

01:38

The ISSB Board鈥檚 first two proposed standards

Tomokazu Sekiguchi, Partner,
乐鱼(Leyu)体育官网 in Japan

04:20

EFRAG鈥檚 13 separate proposals

Mark Vaessen, Chair, Global Corporate and Sustainability Reporting Topic Team (CSRTT)

07:25

The SEC鈥檚 proposed rule

Julie Santoro, Partner
乐鱼(Leyu)体育官网 in the US

10:00

Key takeaways

Mark Vaessen

10:20

Closing comments

Reinhard Dotzlaw

Listen on聽 >聽 >听&驳迟;

The message is clear ... Now is the time to get involved in these important consultations. They will have wide implications for corporate reporting and that means there will be implications for your company.

Reinhard Dotzlaw


Understanding the similarities and differences is crucial and we do hope that we will see 鈥� as much as possible 鈥� global alignment between all of these requirements.

Mark Vaessen


1听European Financial Reporting Advisory Group聽聽聽聽聽聽聽聽聽聽聽
2听US Securities and Exchange Commission