The importance of industry-specific disclosures in ISSB Standards to investors

Elizabeth Seeger, ISSB member; Richard Manley, Chief Sustainability Officer for CPP Investments and Chair of the ISSB Investor Advisory Group; and Takeo Omori, Head of Stewardship Group at Asset Management One discuss key reasons why investors use industry-specific information in their analysis and decision-making. The two investors share their perspectives on the benefits of industry-specific disclosures. Seeger explains why industry-specific requirements are an important feature of the ISSB Standards, and how the SASB Standards can help companies meet those requirements in a cost-effective way.