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Banking Essentials - Part I

This pathway will walk us through the basics of banks, starting with some of the different types and their main functions, then starting to look at the regulation faced by the banks, both before and after the Global Financial Crisis.

Greenwashing

Greenwashing is the act of distributing false information about something being more environmentally friendly than it actually is.

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Tackling the Cost of Living Crisis

In this video, Max discusses the cost-of-living crisis currently enveloping the UK. He examines its impact on households as well as the overall economy.

CSR and Sustainability in Financial Services

In the first video of this two-part video series, Elisa introduces us to sustainability. She begins by looking at the difference between sustainability and corporate social responsibility, two terms that can be easily confused.

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Banking Essentials - Part I

This pathway will walk us through the basics of banks, starting with some of the different types and their main functions, then starting to look at the regulation faced by the banks, both before and after the Global Financial Crisis.

Greenwashing

Greenwashing is the act of distributing false information about something being more environmentally friendly than it actually is.

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Tackling the Cost of Living Crisis

In this video, Max discusses the cost-of-living crisis currently enveloping the UK. He examines its impact on households as well as the overall economy.

CSR and Sustainability in Financial Services

In the first video of this two-part video series, Elisa introduces us to sustainability. She begins by looking at the difference between sustainability and corporate social responsibility, two terms that can be easily confused.

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Introduction to the SASB and ISSB

Introduction to the SASB and ISSB

Keith Mullin

35 years: Capital markets editorial

In this video, Keith explains the background and origins of the SASB and its journey to becoming a global leader in sustainability reporting. He covers the integration of the SASB with the IFRS, the development of the ISSB, and its mission to standardise and improve sustainability reporting worldwide. He further provides insight into the objectives of the SASB reporting framework and illustrates its implementation through a case study on BHP, a global mining company.

In this video, Keith explains the background and origins of the SASB and its journey to becoming a global leader in sustainability reporting. He covers the integration of the SASB with the IFRS, the development of the ISSB, and its mission to standardise and improve sustainability reporting worldwide. He further provides insight into the objectives of the SASB reporting framework and illustrates its implementation through a case study on BHP, a global mining company.

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Introduction to the SASB and ISSB

12 mins 43 secs

Overview

The development of robust standards across the corporate sector and financial markets is a critical element of the evolving ESG landscape; they aim to make sense of granular risk and impact data disclosure and regulatory reporting. One of the initiatives being developed in this area is the International Sustainability Standards Board, which has brought together expertise from other reporting initiatives, and has the aim of developing a comprehensive global baseline of sustainability disclosures for the capital markets, and become the de facto global standards setter.

Key learning objectives:

  • Understand the need for reporting standards and initiatives and how they differ from taxonomies

  • Outline the development of the International Sustainability Standards Board and what it aims to achieve

  • Describe the current SASB Standards

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Summary

Why do we need reporting standards and how are they different from Taxonomies?

One of the biggest issues in ESG investing is lack of access to reliable and consistent ESG data, which is what the reporting and standards initiatives are trying to address. Reporting standards will create standardised reporting and data disclosure and allow stakeholders to make better corporate and capital allocation decisions.

Another element improving sustainable investment are taxonomies. Taxonomies formally classify the activities that are environmentally sustainable, whereas the reporting and standards initiatives provide frameworks and guidelines for reporting ESG data with the aim of providing transparency to investors and other market participants. 

How was the International Sustainability Standards Board developed and what is it trying to achieve?

To get us where we need to be and have a comprehensive set of standards that is used across the market, there needs to be some consolidation of all of the players to create efficiencies and limit duplication of work. This is what the IFRS Foundation is trying to do. 

The IFRS has undertaken a spate of mergers with the sole focus of creating the International Sustainability Standards Board (ISSB). The organisations subsumed into the IFRS include the Value Reporting Foundation (VRF), which was initially the Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC), who merged in 2021. SASB developed standards to provide investors with comparable, non-financial information about corporate sustainability performance along the value chain. The IIRC created a framework for integrated reporting, the IRF, which encouraged companies to integrate sustainability within their strategies and risk assessments by integrating them into annual reports. The Climate Disclosure Standards Board, the CDSB, was also subsumed into the IFRS Foundation, prior to which, they were an international consortium of business and environmental NGOs committed to advancing and aligning global mainstream corporate reporting to equate natural and social capital with financial capital. All of these mergers were undertaken to form the ISSB which will develop the IFRS Sustainability Disclosure Standards and they will be heavily based on the SASB Standard. 

What are the SASB Standards?

While the IFRS Sustainability Disclosure Standards are being developed, the IFRS still encourages the use of the SASB Standards. 

SASB has created standards across 11 broad industry groupings segmented into 77 sub-sectors, each of which breaks out the most relevant ESG factors for its financial performance.

Standards include: 1) Disclosure topics, 2) Accounting metrics, 3) Technical protocols. 

 

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Keith Mullin

Keith Mullin

Keith is the founder and director of KM Capital Markets, a media and thought-leadership consultancy. He spent the past 35 years working in specialist capital markets media and has had a ring-side seat at all of the major market events. Prior to setting up KM Capital Markets in 2017, Keith worked at Thomson Reuters.

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