Overview
Date recorded:
The ISSB met on 14 September 2023 in Montreal. The following topic was discussed:
International Applicability of the SASB Standards: In this meeting, the staff presented feedback that the ISSB received in response to the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates. The staff considered that the feedback broadly supported the ISSB’s direction and the paper stated that almost all respondents agreed with the ED. The ISSB made suggestions on how the staff and the SASB Board Advisors should approach finalising its application of the methodology.