Pre-meeting summary for the April 2023 ISSB supplementary meeting
03 Apr, 2023
The ISSB will hold a supplementary meeting on 4 April 2023. We have posted our pre-meeting summary for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.
The following topic is on the agenda:
- General Sustainability-related Disclosures: The staff recommend an optional relief that would allow companies applying the ISSB Standards to phase in their approach to sustainability-related disclosure, beginning with climate-related risks and opportunities in the first year of reporting. For companies using the proposed relief, the full reporting on sustainability-related risks and opportunities (beyond just climate) would be provided from the second year.
Our pre-meeting summary is available on the April supplementary meeting notes page and will be supplemented with our popular meeting notes after the meeting
