World Accounting Report
Interview with Sue Lloyd
ISSB vice chair discusses sustainability and future priorities
Interview by Dawn Robey
Sue Lloyd became vice chair of the International Sustainability Standards Board (ISSB) in January 2022. She had been closely
involved with the new board since 2020 as a member of the Technical Readiness Working Group which drafted its two standards
as "prototypes", and which were published when the creation of the ISSB was announced at COP 26 in Glasgow. Ms Lloyd was a
member of the IASB from 2014, and its vice chair from 2016 to 2022. She also served as chair of the IFRS Interpretations Committee
from 2017. She was previously a senior technical director at the IFRS Foundation, when she notably had responsibility for
the IASB's reform of accounting for financial instruments. Prior to that Ms Lloyd worked in investment banking both in the
UK and in Australia. She is no stranger to readers of WAR, as she previously gave an insight into her role as vice chair of
the IASB, which featured in the May and June 2020 issues. This discussion took place in the IFRS Foundation offices in London
and will provide readers with a clear understanding of the ISSB's key objectives and how it is achieving them.