The key issues this year are finance between governments, mainly industrial countries, and developing countries attempting to cope with climate change, to a lesser extent. There’s also a concern about methane, which is another greenhouse gas in addition to carbon, which is extremely critical based

The last big announcement was the alignment between what the ISSB and what the EU and other jurisdictions have been working on. There have been disagreements in the past on what constitutes a material ESG impact, so how do we determine what impacts your organization?