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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
Mr Gast, from Maryland, USA, has more than 20 years of investment experience. Prior to joining the Board in 2020, Zach worked at the Center for Financial Research and Analysis (CFRA)—a provider of independent investment research—where he served as president, directing the organisation’s forensic accounting and equity research strategy.
Before that he served as a senior vice-president at Paulson & Co investment managers from 2009 to 2013 and as the sector lead for financial sector equity analysis at the CFRA from 2005 to 2009.
Mr Gast also served as a member of the Financial Accounting Standards Board’s (FASB) Financial Accounting Standards Advisory Council. He has an MBA from Georgetown University.
International Accounting Standards Board
1 August 2020
31 July 2025
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