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World Accounting Report

Interview with Sue Lloyd

ISSB vice chair discusses sustainability and future priorities

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.

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