Setting the stage: IFRS S1 & S2 driving the future of sustainability strategy

This Q&A session from KEY ESG's recent Sustainability Unlocked summit explored how the IFRS S1 and S2 standards were shaping the future of sustainability strategy and disclosure. Our expert panellist discussed how these standards aligned with other global frameworks, what materiality meant in an IFRS context, and how organisations could prepare for the UK’s Sustainability Reporting Standard (SRS) rollout in 2026. Attendees gained clarity on implementation pathways and how to use reporting as a tool for meaningful impact.

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Panelist:

‍Roberta Ravelli, Technical Staff at the IFRS Foundation

Roberta serves as technical staff at the International Sustainability Standards Board (ISSB), providing support in the delivery of the ISSB technical work programme. This includes IFRS S1 and S2 standard implementation and industry adoption initiatives. She previously worked at PWC and is a qualified legal auditor in Italy.‍