Materiality versus Impact in ESG Scores

The ISSB seeks to bring the rigor of financial accounting to investor-focused sustainability reporting and is proactively involved in consolidating the ESG disclosure landscape, but board members Verity Chegar and Jeff Hales caution that, even with improvements, a complicated world will remain complicated. Jeff and Verity join Bloomberg Intelligence analysts Gail Glazerman and Eric Kane on this episode of ESG Currents to discuss materiality in the context of sustainability reporting, evaluating disclosure vs. actual performance on ESG issues and ISSB’s priorities.

This episode was recorded on Sept. 26, 2023.

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