Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards

PwC's accounting podcast

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In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the board regarding future standard setting activities, updates on jurisdictional activity, and more.
In this episode, we discuss:

• 2:16 - Refresher on the issued IFRS® Sustainability Disclosure Standards (SDS), as well as the Board’s consultation on agenda priorities
• 8:43 - Sustainability reporting in the broader context of global issues, including biodiversity and human capital
• 13:06 - The new interoperability guidance from the ISSB and EFRAG related to climate disclosures
• 19:28 - Updates on jurisdictions looking to adopt IFRS SDS
• 23:47 - The ISSB’s publication of the IFRS SDS digital taxonomy
• 25:14 - The significance of the TCFD framework coming under the umbrella of the IFRS Foundation
• 26:53 - Highlights and areas of focus related to the ISSB’s future activities

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Katie Woods is a senior director in PwC's Global Corporate Reporting Services - sustainability group advising on ESG and international accounting standards. Katie specializes in the new and emerging ESG reporting frameworks working across the PwC network. She has over 30 years of experience working with a broad range of companies. Katie speaks regularly on a range of ESG and accounting topics.
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [e-mail].

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1. Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards (00:00:00)

2. Refresher on the issued IFRS® Sustainability Disclosure Standards (SDS), as well as the Board’s consultation on agenda priorities (00:02:16)

3. Sustainability reporting in the broader context of global issues, including biodiversity and human capital (00:08:43)

4. The new interoperability guidance from the ISSB and EFRAG related to climate disclosures (00:13:06)

5. Updates on jurisdictions looking to adopt IFRS SDS (00:19:28)

6. The ISSB’s publication of the IFRS SDS digital taxonomy (00:23:47)

7. The significance of the TCFD framework coming under the umbrella of the IFRS Foundation (00:25:14)

8. Highlights and areas of focus related to the ISSB’s future activities (00:26:53)