7th February 2024 – ISSB Standards and the Sustainability Disclosure Landscape

This discussion will be led by Nicolaj Sebrell, ISSB Director of EMEA Investor Relationships; Sustainability and Investment Professional – analysis, leadership, and client relationships.

Nicolaj will discuss the ISSB Standards (IFRS S1 and S2) and the sustainability disclosure landscape from a high level. In addition he will try to offer an integrated view of the major disclosure standards and how they relate to each other, as well as jurisdictional adoption progress. The discussion will end with a look at the future, including potential new ISSB initiatives.

Talk outline:
The discussion will start with the ISSB Standards and a bit about the Sustainability Disclosure Landscape
• The alphabet soup
• The origin and purpose of the ISSB Standards
• What we hope to achieve
• Universal reporting requirements versus industry-specific reporting requirement
• A high level outline of the ISSB Standards
o IFRS S1 and S2
o Industry-specific guidance, SASB Standards
• The current sustainability disclosure landscape
o ISSB Standards
• The importance of interoperability
• Adoption progress around the world
• Looking ahead – future IFRS Sustainability projects and initiatives

About Nicolaj Sebrell
Nicolaj serves as Director Investor Relationship, EMEA, for ISSB. Previously, he worked in ESG Corporate Ratings heading a team of 25 analysts covering Energy, Materials, and Utilities where he updated the methodology revision process to better align the corporate ratings methodology with ESG disclosure reporting standards. He brings 20 years of buy and sell-side asset management experience covering a variety of industries in both developed and emerging markets. Prior to working in financial services, Nicolaj served five years as a submarine officer in the US Navy. He holds a B.E. in Electrical Engineering from Vanderbilt University, an MBA from New York University, the CFA designation, and the CFA ESG certificate.