Implications for Actuaries from the ISSB and Global Climate-related Financial Disclosure Standards

August 2024

Authors

Warren Rodericks, FSA, FCIA, Deloitte
Miguel Wong, FSA, FCIA, CERA, FRM, Deloitte
Ming Chu, FSA, Deloitte
Jackson Xiong, ASA, Deloitte
Himani Mehta, Deloitte
Jeslyn Antonette Pinto, Deloitte
Sameera Kachwalla, Deloitte

Description

This paper discusses the new International Sustainability Standards Board (“ISSB”) climate and sustainability disclosure standards, focusing on the climate-related financial disclosure requirements. The goal of this paper is to extract the key insights from the ISSB and other significant climate and sustainability disclosure standards and regulations, aiming to equip actuaries with a thorough yet concise understanding of the climate disclosure landscape.

Bericht

Implications for Actuaries from the ISSB and Global Climate-related Financial Disclosure Standards

Acknowledgments

The authors’ deepest gratitude goes to those without whose efforts this project could not have come to fruition: the volunteers who generously shared their wisdom, insights, advice, guidance, and arm’s-length review of this study prior to publication. Any opinions expressed may not reflect their opinions nor those of their employers. Any errors belong to the authors alone.

Project Oversight Group members:
Sam Gutterman, FSA, MAAA, CERA, FCA, FCAS, HONFIA
Derek Jun, CFA, FRM
Priya Rohatgi, ASA
Justin Tanjuakio, FSA, CERA

At the Society of Actuaries Research Institute:
Dale Hall, FSA, MAAA, CERA
Rob Montgomery, ASA, MAAA, FLMI

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