Global sustainability reporting roundup: What’s changed, what may be next

Kristen is an Audit & Assurance partner with Deloitte & Touche LLP and serves as the Sustainability Services Market Insights leader. She also serves as Deloitte Touche Tohmatsu Limited's Global Audit & Assurance Sustainability Services Marketplace leader and Integrated Reporting Community of Practice leader, and she brings extensive experience in sustainability risk assessment, governance, strategy alignment, measurement, reporting, and assurance services. Kristen chairs the American Institute of Certified Public Accountants (AICPA) Sustainability Advisory and Assurance Task Force and the International Sustainability Standards Board (ISSB)/AICPA Task Force. She also represents Deloitte & Touche LLP on the GHG Protocol Donor Council, serves as a representative on the Taskforce on Nature-related Financial Disclosures (TNFD), and previously served on the International Integrated Reporting Council (IIRC) Working Group. Kristen has authored a number of publications around the importance of sustainability disclosure and assurance. She was recognized as a 2024 Women in Sustainability Leadership Awards (WSLA) recipient and was ranked No. 10 on the 2020 Top 100 Corporate Social Responsibility Influence Leaders list. Kristen has more than 25 years of experience with Deloitte & Touche LLP, beginning her career in the Audit and Advisory Services group, working in the National Office in several capacities, and working with the deputy CEO of Deloitte LLP focused on regulatory and public policy matters. She is a CPA (Connecticut and Missouri) and CGMA and earned the IFRS Fundamentals of Sustainability Accounting (FSA) Credential. She completed the Berkeley Law Executive Education certification for ESG: Navigating the Board’s Role and the Diligent's Climate Leadership certification.

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.