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In this webcast, 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.

Read the educational material about IFRS S1, which details how companies can refer to and consider the content in the SASB Standards to meet the requirements in IFRS S1.