At its meeting on December 13-15, 2022, the ISSB met to to discuss potential projects to be included in a request for information that will gather stakeholder feedback to inform the ISSB’s two-year work plan. The ISSB tentatively decided to seek feedback in the request for information regarding: (a) potential research projects on: (i) biodiversity, ecosystems and ecosystem services; (ii) human capital, with an initial focus on diversity, equity and inclusion; and (iii) human rights, with an initial focus on labor rights and communities’ rights in the value chain; and (b) a potential joint project with the International Accounting Standards Board (IASB) on connectivity in reporting, building on the IASB’s Management Commentary project and the Integrated Reporting Framework. The ISSB will next discuss the due process steps it has taken in developing the request for information.

Review the ISSB Update and podcast on the Board's Web site.