Climate-related Disclosure – International Sustainability Standards Board

Date recorded:

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.

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