At its meeting on October 18-21, 2022, the ISSB met to discuss its plan to redeliberate the Exposure Draft, the objective of the Exposure Draft and some of its proposed requirements and defined terms, key matters in the Exposure Draft, and recommendations and a draft plan to integrate industry-based materials into its work plan. As a result of the discussions, the Board made a number of tentative conclusions. At future meetings, the ISSB will continue to discuss the feedback on the Exposure Draft, redeliberate the project proposals; and redeliberate the proposed disclosures.

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

At its meeting on October 18-21, 2022, the ISSB met to discuss its plan to redeliberate the Exposure Draft, the objective of the Exposure Draft and some of its proposed requirements and defined terms, key matters in the Exposure Draft, proposals in the Exposure Draft that would require an entity to disclose its Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions, and recommendations and a draft plan to integrate industry-based materials into its work plan. As a result of the discussions, the Board made a number of tentative conclusions, including that an entity should disclose its Scope 1, Scope 2 and Scope 3 GHG emissions. At future meetings, the ISSB will continue to discuss the feedback on the Exposure Draft, redeliberate the project proposals; and redeliberate the proposed disclosures.

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

At its meeting on October 18-21, 2022, the ISSB met to discuss updates to the planned approach to preparing a request for information on its agenda priorities. The request for information will inform the development of the ISSB’s two-year work plan. The Board made a number of tentative conclusions with respect to the request for information and its foundational work. The ISSB will review further research and consider additional feedback from stakeholders before deciding which new research and standard-setting projects to include in the request for information.

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