Related Discussions

• ISSB Consultation on Agenda Priorities– International Sustainability Standards Board

• Mar 13, 2024

• The ISSB met on March 13, 2024, the ISSB met to decide the strategic direction and balance of its activities for the two-year period of the ISSB’s next work plan. The ISSB tentatively decided it will begin new research and standard-setting projects; support the implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures; enhance the SASB Standards; pursue connectivity between the requirements in IFRS Sustainability Disclosure Standards and IFRS Accounting Standards; seek to ensure IFRS Sustainability Disclosure Standards are interoperable with other sustainability standards; and engage with stakeholders.

• ISSB Consultation on Agenda Priorities – International Sustainability Standards Board

• Feb 21, 2024

• The ISSB met on February 21, 2024, the ISSB met to finalize the criteria for prioritizing new research and standard-setting projects that could be added to the ISSB’s work plan. The ISSB tentatively decided to make no substantive changes to six of the seven criteria proposed in the Request for Information Consultation on Agenda Priorities; and to change the criterion on how a potential project would relate to other projects in the work plan to make it explicit that the ISSB will consider the work of other relevant standard-setters.

• ISSB Consultation on its Agenda Priorities – International Sustainability Standards Board

• Jan 25, 2024

• The IASB and ISSB (boards) met on January 25, 2024, to discuss feedback on the ISSB’s Request for Information Consultation on Agenda Priorities. Specifically, the boards discussed feedback on a potential project on integration in reporting and feedback on connectivity.

• ISSB Consultation on Agenda Priorities – International Sustainability Standards Board

• Dec 14, 2023

• The ISSB met on December 14, 2023, to discuss feedback on its Request for Information Consultation on Agenda Priorities. Specifically, the ISSB discussed feedback from users of general-purpose financial reports.

• ISSB Consultation on Agenda Priorities – International Sustainability Standards Board

• Nov 16, 2023

• The ISSB met on November 16, 2023, to discuss feedback on its Request for Information Consultation on Agenda Priorities. The Request for Information sought feedback on the strategic direction and balance of the ISSB’s activities; the suitability of criteria for assessing which sustainability-related matters (including topics, industries and activities) to prioritize; and add to the ISSB’s work plan; and a proposed list of new research and standard-setting projects that could be added to the ISSB’s work plan.

• Consultation on Agenda Priorities – International Sustainability Standards Board

• Apr 19, 2023

• At its meeting on April 19, 2023, the ISSB met to discuss the due process steps taken to develop the draft request for information on the ISSB’s agenda priorities. Feedback from stakeholders responding to the request for information will inform the ISSB’s two-year work plan. All of the ISSB members confirmed they were satisfied the ISSB has complied with the applicable due process requirements and has undertaken sufficient consultation and analysis to publish the request for information. The ISSB decided (i) to allow 120 days for comment on the request for information; and (ii) to publish the request for information for public comment.

• Consultation on Agenda Priorities – International Sustainability Standards Board

• Mar 16, 2023

• At its meeting on March 16, 2023, the ISSB met to discuss its potential project on connectivity in reporting which was described at its December 2022 meeting as a joint project with the International Accounting Standards Board (IASB) that would build on the IASB’s Management Commentary project and the Integrated Reporting Framework. The ISSB tentatively decided that, within its request for information, it would: (a) expand the scope of this potential project; and (b) ask for specific feedback in respect of this potential project.

• Consultation on Agenda Priorities – International Sustainability Standards Board

• Dec 13, 2022

• 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.

• Consultation on Agenda Priorities – International Sustainability Standards Board

• Oct 18, 2022

• 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.