Global sustainability regulations: 2025 strategic insights and beyond

Kristen B. Sullivan is an Audit & Assurance partner with Deloitte & Touche LLP and serves as the Sustainability Services Marketplace leader. She also serves as the Global Audit and Assurance Sustainability Services Marketplace Leader and the Integrated Reporting Community of Practice Leader. Kristen brings extensive experience in delivering sustainability risk assessment, governance, strategy alignment, measurement, reporting, and assurance services. Kristen serves as a member of the Global Reporting Initiative (GRI) Community, she chairs the AICPA Sustainability Advisory and Assurance Task Force and the International Sustainability Standards Board (ISSB)/AICPA Task Force. She also previously served on the International Integrated Reporting Council (IIRC) Working Group. Kristen has authored a number of publications focused on sustainability-related disclosures and assurance. She was named a 2024 Women in Sustainability Leadership Award winner, #23 on the 2023 Onalytica top 50 ESG influencers list, recognized as an ESG, Diversity, and Climate Trailblazer as part of Diligent’s 2023 Modern Governance 100 nominees, and #10 on the 2020 Top 100 Corporate Social Responsibility Influence Leaders list. Kristen has more than 25 years of experience with Deloitte, beginning her career in Deloitte’s Audit and Advisory Services, working in Deloitte’s National Office in several capacities, and working with the deputy CEO of Deloitte LLP focused on regulatory and public policy matters. Kristen is a CPA (CT, MO) and CGMA and earned IFRS Fundamentals of Sustainability Accounting (FSA) Credential. Kristen completed the Berkeley Law Executive Education Certification: ESG: Navigating the Board’s Role and the Diligent Institute Climate Leadership Certification. Kristen is a member of the Financial Women’s Association.

Doug is a partner in Deloitte’s National Office – Accounting and Reporting Services focusing on sustainability reporting, SEC reporting and IPOs. He consults on technical SEC reporting matters, reviews SEC filings, advises clients on transactions and interpretations of SEC and sustainability reporting literature, and develops Deloitte's SEC and sustainability publications. He has experience serving clients in a variety of industries. He has experience with a wide range of technical accounting (US GAAP and IFRS) and auditing (PCAOB and AICPA) matters.

Christine is a CPA licensed in the states of Wisconsin and Utah, with more than 20 years of professional experience. She is the Sustainability Reporting Readiness service offering leader for Audit & Assurance, helping to navigate the evolving sustainability landscape. Christine advises clients on sustainability reporting including greenhouse gas emissions data and reporting, sustainability data processes and controls, assurance, materiality, and supply chain initiatives. She also advises clients on climate transition planning, including climate risk and scenario analysis and decarbonization initiatives. In 2015, Christine was seconded to the Sustainability Accounting Standards Board where she assisted with standards research and market adoption initiatives. She holds the IFRS Foundation’s Fundamentals of Sustainability Accounting credential designed to help professionals understand the link between material sustainability information and financial performance. She was a financial statement auditor for the first few years of her career.