Sustainability Reporting and Assurance

Sustainability reporting is rapidly evolving, with a surge in new standards and regulations reshaping transparency. The ISSB focuses on capital providers, while EU standards address broader stakeholders. Key issues include interoperability across jurisdictions, weak connectivity between sustainability and financial data, challenges in reporting non-climate issues, hurdles in ensuring assurance, and the impact of new rules on a sustainable economy by 2030. The future effectiveness of these efforts remains uncertain.