AccSus at Sustainability Standards Conference 2026

Under the title “Sustainable Governance amidst Global Constraints: Navigating Diverse Goals and Implementation Challenges Towards Common Standards”, the third annual Sustainability Standards Conference took place on 18 May 2026 at Goethe University Frankfurt. The conference was jointly organised by Goethe University Frankfurt, the International Sustainability Standards Board (ISSB), the German Accounting Standards Committee (DRSC), the Leibniz Institute SAFE, the House of Finance, and Deutsche Börse Group.

The conference brought together leading representatives from academia, regulation, standard setting, and industry to discuss how common approaches to sustainable governance and reporting can be developed in an environment shaped by geopolitical tensions, regulatory fragmentation, and diverging global priorities.

AccSus members Matthias Breuer and Katharina Hombach participated alongside Gaizka Ormazabal (IESE) in the Research Session, “From Disclosure to Decarbonisation: Evaluating Standards and their Real-World Impact in a Changing World”. The session explored how sustainability standards and reporting frameworks influence corporate behaviour, capital allocation, and the financing of the green transition. Discussions also addressed the interaction between European and international regulatory regimes, as well as the importance of complementary fiscal and macroeconomic policies in supporting sustainable transformation.

Further discussions focused on the interoperability of European and international sustainability standards, the role of global baselines, and the practical implementation challenges faced by companies, investors, and regulators. Additional speakers and panellists included Emmanuel Faber (ISSB), Sue Lloyd (ISSB), Frank Elderson (ECB), Petra Hielkema (EIOPA), Sven Gentner (European Commission), Prof. Dr. Kerstin Lopatta (EFRAG Sustainability Reporting Board), as well as representatives from BlackRock, Allianz Global Investors, BASF, Deloitte, ISS ESG, and academia.

The conference once again demonstrated the importance of close collaboration between research, standard setters, regulators, and practitioners in shaping globally relevant and effective sustainability standards.

Many thanks to all speakers, discussants, and participants for the insightful discussions and valuable contributions.