Climate-related Disclosures – International Sustainability Standards Board

Date recorded:

At its meeting on November 15-16, 2022, the ISSB met to redeliberate some of the proposals in the Exposure Draft. The ISSB discussed feedback relating to the current and anticipated financial effects of sustainability-related risks and opportunities on financial performance, financial position and cash flows. To inform future staff recommendations, the ISSB discussed illustrative examples of disclosures that may arise from the application of these requirements. The ISSB was not asked to make any decisions. The ISSB also discussed feedback from respondents on the proposed requirements for an entity to disclose information about its strategy and decision-making, including its transition plans towards a lower-carbon economy and its climate-related targets. The ISSB made a number of tentative decisions in this regard. The ISSB will continue to redeliberate the proposals in the Exposure Draft at future meetings.

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

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