Jeff Hales

ISSB board members Verity Chegar and Jeff Hales discuss materiality in sustainability reporting, evaluating disclosure vs. performance, and ISSB's priorities. They emphasize the importance of strategy and risk reporting, the significance of talking about sustainability as a core business value, and the relationship between materiality and impact in ESG scores. They also highlight the need for specific measures in different industries and express enthusiasm for sustainability disclosure and global competition.