Date recorded:

The ISSB met via video conference on 16 March 2023. The following items were discussed:

ISSB Consultation on Agenda Priorities: The ISSB decided to refine the specifics surrounding the upcoming Request for Information (RFI). In particular, the ISSB decided that, within the RFI the scope of the connectivity project be expanded to be more broadly focused on ‘integration in reporting’; consider integrated disclosures beyond the requirements related to connected information in IFRS S1 and IFRS S2; the requirements of S1 and S2 related to connected information be included to provide necessary context when considering the project on ‘integration in reporting’; present the project as an ISSB project that could be pursued jointly with the IASB, rather than presenting it as a formal ‘joint project’; and frame the questions asked in a manner that elicits input about how this project should be pursued.

International Applicability of the SASB Standards: The ISSB is developing an exposure draft (ED) that explains the process and the methodology for updating specific jurisdictional laws and regulations in the SASB Standards in order to enhance the international applicability of the SASB Standards. In this session, ISSB members received a status update of the project and details on the concepts and processes that guide that effort. The ISSB expects to publish the ED in May 2023.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.