Sue Lloyd

Biography

Sue Lloyd serves as Vice-Chair of the International Sustainability Standards Board (ISSB), a role she has held since March 2022. Her second term runs until February 2030. Ms Lloyd also chairs the ISSB’s Transition Implementation Group.

Prior to joining the ISSB, Ms Lloyd served as a member of the International Accounting Standards Board (IASB) from 2014 and as its Vice-Chair from 2016 to 2022. She also chaired the IFRS Interpretations Committee from 2017 to 2022. Alongside her IASB duties, she played a pivotal role in the creation of the ISSB from 2020, including driving the development of the ISSB’s inaugural Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

Before her appointment to the IASB, Ms Lloyd held senior positions within the IFRS Foundation, including Senior Technical Director—where she led the development of new IFRS Accounting Standards—and Director of Capital Markets, with responsibility for the IASB’s reform of accounting for financial instruments. She also served the IFRS Foundation as a technical project manager from 2002 to 2004.

Earlier in her career, Ms Lloyd worked in investment banking in both the UK and Australia and was a member of the Australian Accounting Standards Board (AASB). She holds a Master’s degree in accounting and finance from the University of Auckland, New Zealand and is a Fellow of the Chartered Accountants of Australia and New Zealand. Ms Lloyd was awarded an honorary doctorate by the University of Neuchatel in November 2024 in recognition of her contribution to international accounting and sustainability standards.