General Requirements for Disclosure of Sustainability-related Financial Information – International Sustainability Standards Board

Date recorded:

At its meeting on December 13-15, 2022, the ISSB met to redeliberate some of the proposals in its Exposure Draft IFRS S1. Following its discussions, the ISSB (a) tentatively decided to clarify the objective of draft S1; and (b) tentatively decided to expand and clarify aspects of the draft S1 Illustrative Guidance. The ISSB will continue to redeliberate the proposed disclosures on other topics related to draft S1 at a future meeting.

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

Correction list for hyphenation

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