From Financial Reporting to Sustainability Reporting

In this episode of People Behind the Impact, Marc Siegel is joined by Jeff Hales, Professor of Accounting at the McCombs School of Business at The University of Texas at Austin, Executive Director of the Global Sustainability Leadership Institute, and a member of the International Sustainability Standards Board (ISSB). Together, they explore Jeff’s path from accounting academia and financial reporting standard setting to his leadership role in sustainability reporting, including his time as Chair of the Sustainability Accounting Standards Board (SASB). The conversation covers some of the key ingredients of responsible reporting: from academic research on how investors use financial information, the history and mission of SASB, the importance of industry-specific standards, the evolving meaning of materiality, the rise of double materiality in Europe, and the ISSB’s work toward a global baseline for sustainability disclosure. DISCLAIMER: Please note that Jeff's comments reflect his own personal views, and not those of the staff, other ISSB Board Members, or the ISSB overall. Hosts and Executive Producers: Marc Siegel and Leigh Anne Statuto Episode Producers: Victoria Ilano, Hector Madera Jr. Additional Production: Victoria Ilano, Jeffrey Haynes Cover Art: Leigh Anne Statuto Marketing: Paola Curcio-Kleinman Website: Wayne Anderson Music by Dan Grbic