Pre-meeting summaries for the March 2023 ISSB meeting

  • ISSB meeting Image

14 Mar, 2023

The ISSB is meeting in Frankfurt on 16 March 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 topics are on the agenda:

ISSB Consultation on Agenda Priorities: The staff recommend refining the specifics surrounding the upcoming Request for Information (RFI). In particular, The staff recommend that, within the RFI the scope of the connectivity project be expanded to be more broadly focused on ‘integration in reporting’; the requirements of S1 and S2 related to connected information be included to provide necessary context when considering the project on ‘integration in reporting’; the project be rearticulated as an ISSB project that could be pursued jointly with the IASB, rather than presenting it only as a formal ‘joint project’; and the questions asked are framed 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 will receive 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.

Our pre-meeting summaries is available on our March meeting notes page and will be supplemented with our popular meeting notes after the meeting.

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