The ISSB met on July 27, 2023, to discuss the path forward for one of the activities described as foundational work in the Request for Information Consultation on Agenda Priorities—specifically, researching targeted enhancements to the ISSB Standards.
The ISSB directed the staff to develop educational material to explain and illustrate how an entity might apply some requirements in IFRS S2 Climate-related Disclosures to disclose information about some nature and social aspects of climate-related risks and opportunities.
Review the ISSB Update and podcast on the Board's Web site.