UK SUSTAINABILITY DISCLOSURE TECHNICAL ADVISORY COMMITTEE - NEW MEMBERS

Job Description

TAC members, in the performance of their roles, are responsible for:

• Providing specialist knowledge, insight and technical analysis on IFRS Sustainability Disclosure Standards and associated sources of guidance.
• Voting on final technical endorsement recommendation(s) or advice to the SoS for DBT.
• Voting on final comment letters in response to ISSB consultations.
• Reviewing all relevant material before each TAC meeting.
• Contributing towards papers for discussion at the TAC’s meetings where needed.
• Contributing towards the drafting of the TAC’s endorsement recommendations, advice, or comment letters where needed.
• Being open and considerate to the views of other members and remaining respectful during interactions with others.
• Participating in the TAC’s influencing work with the ISSB, as delegated by the Chair. 

Applicant specification

The TAC is interested in hearing from applicants with the following experience:

Preparers of sustainability reports:

• Current or recent senior-level experience of preparing sustainability reports for corporate businesses operating in the UK.
• Experience in real economy sectors where sustainability is critical to understanding the business and mitigating material risks.
• Candidates with solely financial services sector experience will not be preferred.

Investors and other primary users of sustainability reports:

• Active senior-level investment decision-makers with experience of using the information provided in sustainability reports to facilitate investment decisions within UK markets.
• Demonstrable understanding of the impact of sustainability reporting on the efficient allocation of capital.
• Experience may have been gained by using sustainability disclosures within the following contexts:
  • Asset owners such as pension schemes, insurers, foundations, endowments, local government pension pools and sovereign wealth funds.
  • Asset managers who manage assets on behalf of UK clients or invest in UK assets.
  • Equity researchers with a track record of investment analysis and integration of sustainability information into decision making.
  • Service providers such as investment consultants, proxy advisors and engagement providers that support asset owners and asset managers to exercise their stewardship responsibilities.
  • Investment committees at Board level.

Economists:

• Current or recent senior-level experience as an economist, either in an investment or accountancy firm or within an academic context, with an understanding of sustainability disclosure.
• Ability to aid the TAC’s understanding of the UK public good as part of its assessments, especially in providing endorsement advice to the UK Government.

Providers of sustainability assurance:

• Current or recent senior-level experience of assuring sustainability information.
• Familiarity with recent developments in the space, including the FRC’s market study and DBT’s consultation on the assurance of sustainability information, and an ability to inform TAC discussions from an assurance perspective.
• Experience may have been gained within either audit or non-audit firms providing assurance over sustainability information.

Candidates with experience of preparing or using sustainability reporting related to social aspects, particularly human capital topics (e.g. workforce size, composition, compensation, engagement, turnover, training and development, working conditions and health, safety and wellbeing) would also be viewed favourably.

All candidates are required to have:

• The ability to think strategically and to work collegiately with others.
• Strong analytical skills and the ability to contribute to high-quality, evidence based recommendations.
• The ability to participate in debate and challenge in a constructive manner.
• A good understanding of the use of sustainability reporting to enhance the transparency and accountability of entities and provide decision-useful information to investors.
• An understanding of the due process of the ISSB’s standard-setting process and the decisions made in finalising the IFRS Sustainability Disclosure Standards.
• A working knowledge of the UK’s corporate reporting regime, including its non-financial reporting requirements, and the FCA’s rules for listed companies.
• An understanding of financial reporting requirements (to the extent necessary for assessing sustainability standards).
• An understanding of the issues that may be relevant to the process for assessing whether proposed or published IFRS Sustainability Disclosure Standards are suitable for use in the UK.
• Strong intellectual qualities and sound judgement.
• Prior experience of involvement in boards or committees is desirable, as is involvement in regulatory or standard setting matters, or other relevant experience.

Eligibility criteria

Candidates shall not be:

• Currently employed by the UK Government, FCA or Bank of England.
• A member of the UKEB and any of its formal advisory groups.
• Currently employed by the FRC or a member of the FRC’s Advisory Panel.

Members will be appointed in a personal capacity and should ensure that no preference is shown to their special interests and/or employing organisation and professional, sectoral, or organisational affiliations. All members are required to declare their financial and non-financial interests on appointment and thereafter declare any relevant conflicts of interest.

All members will be expected to demonstrate the FRC’s Values and Behaviours and adhere to the FRC’s Code of Conduct.

Terms of appointment

Appointment term: Successful candidates will be appointed for an initial term of one-to-three years, which may be renewed once. Terms are expected to begin from April 2026.

Time commitment: Meetings are held monthly and last a maximum of one day. The total time commitment is estimated at two days per month on average.

Location: Harbour Exchange, Canary Wharf, London (FRC offices).

Standards in public life: Candidates must confirm that they understand the standards of probity required of public appointees outlined in the ‘Seven Principles of Public Life’[1] drawn up by the Committee on Standards in Public Life.

Remuneration & expenses: Members will be entitled to claim travel, subsistence and other reasonable expenses incurred solely for the purpose of fulfilling their duties as a member of the TAC and incurred in accordance with the FRC’s Travel and Expenses policy. Members are not otherwise remunerated.

How to apply

To apply, please submit your CV and cover letter to UKSustainabilityTAC@frc.org.uk explaining why you are interested in the appointment and how you meet the candidate requirements detailed above. Shortlisted candidates will be invited to attend an interview and final appointments will be subject to the provision of two satisfactory references.

Applications will close at 23:55 on Sunday 30^th November 2025 and interviews will take place during the week commencing 5^th January 2026, online via Teams.

Recruitment process

The final appointment of members will be made by the Chair of the TAC.

Please note that your application may be shared with representatives from the Department of Business and Trade.

The FRC believes that equality of opportunity and diversity is important in the work that we do and we are strongly committed to being inclusive. We very much welcome applications from women, those with disabilities and from people from black, Asian and minority ethnic communities, who we know are under-represented in non-executive roles.

The FRC is a signatory to the Government's Disability Confident scheme, which means that we guarantee an interview to any disabled candidates entering under the scheme, should they meet the minimum criteria for a role.

Applicants who require reasonable adjustments to assist them during recruitment process may request these by email to UKSustainabilityTAC@frc.org.uk.