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.

At its meeting on December 13-15, 2022, the ISSB met to redeliberate proposals in its Exposure Draft IFRS S2 relating to: (a) requirements for an entity to disclose its greenhouse gas (GHG) emissions; (b) industry-based materials; and (c) requirements for an entity to disclose its financed and facilitated emissions. Following its discussions, the ISSB made tentative decisions with respect to each of (a), (b) and (c). The ISSB will continue to redeliberate the proposals in draft S2 at a future meeting.

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

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.