Emmanuel Faber’s speech at the 2026 Frankfurt Sustainability Standards Conference

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

Shaping the Future—The Evolving Role of Standard-setters in a Dynamic Global Landscape

Welcome. Let me start by officially thanking the House of Finance, the Leibniz Institute for Financial Research SAFE, the Accounting Standards Committee of Germany, DRSC, Goethe University Frankfurt, and Deutsche Börse Group for their continued support of this event.

I've been given the difficult task of devoting 15 minutes to the huge words you can see in the title of this session: the dynamic global landscape and shaping the future.

I guess those words are the way that we can politically, correctly, describe the world in which we live every day—a dynamic landscape, to say the least.

Over a year or so, we have been hearing many things about our work and how it is, or is not, relevant in this dynamic place.

We believe it is still relevant.

The thing we’ve probably heard most is that this is the end of ESG. ESG is part of the past, and there’s no use for that, no place for that, no time for that anymore.