A Sense of Urgency

There is broad agreement on the urgency of sustainability issues, especially climate change and biodiversity. While reporting is crucial, it is not sufficient—regulation and incentives are also necessary. Effective disclosure can bridge the gap between corporate and societal urgency. Standard-setting bodies like the ISSB play a role, but political will is critical. The focus should be on core urgent issues first, ensuring clear, comparable metrics to drive informed decision-making and policy action.