Pre-meeting summaries for the July 2023 ISSB meeting
24 Jul, 2023
The ISSB is meeting virtually on 27 July 2023. We have posted our pre-meeting summaries 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 and pointed out the main issues and recommendations.
The following topic is on the agenda:
Foundational work: The ISSB has committed to researching targeted enhancements to the IFRS Sustainability Disclosure Standards—specifically, the ISSB said that this work could enhance the application of IFRS S2 by providing guidance for the disclosure of climate-adjacent risks and opportunities related to nature and the ‘just transition’ to a lower-carbon economy. The staff recommends developing targeted educational material to explain and illustrate how an entity might apply some of the existing requirements in IFRS S2 to disclose information about particular nature and social aspects of climate-related risks and opportunities.
Our pre-meeting summaries is available on our July meeting notes page and will be supplemented with our popular meeting notes after the meeting.
