ISSB launches consultation on its future work programme

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04 May, 2023

The International Sustainability Standards Board (ISSB) launched today a public consultation to seek broad public input on the strategic direction and overall balance of its future work programme as well as sustainability-related matters the ISSB could take up by publishing a request for information. The request for information also contains a section with questions on the collaboration with the IASB. The deadline for submitting comments is 1 September 2023.



The ISSB consultation on agenda priorities was first discussed in July 2022 and it was decided that the ISSB will develop and pursue its initial work plan subject to public consultation on agenda priorities.

The ISSB decided to publish a request for information to gather views on:

  1. the strategic direction and balance of ISSB activities;
  2. the suitability of proposed criteria for assessing the priority of sustainability-related matters (including topics, industries and activities) that could be added to the ISSB’s work plan; and
  3. a proposed list of sustainability-related matters (including topics, industries and activities) that could be added to the ISSB’s work plan.


Content of the request for information

The questions for respondents are structured as follows:

Strategic direction and balance of the ISSB’s activities Asks respondents to rank the ISSB's activities as regards (i) taking up new research and standard-setting projects, (ii) supporting the implementation of ISSB standards, (iii) improving existing ISSB standards, and (iv) improving the SASB standards. Respondents are encouraged to share the reasons for their ranking and whether the ISSB should include other activities in its work.
Criteria for assessing sustainability reporting matters that could be added to the ISSB’s work plan The ISSB suggests that importance of a matter, existing deficiencies, the types of companies affected, pervasiveness of a matter, interconnection of a potential project with other projects, complexity and feasibility of solutions, and the capacity of all parties involved to progress the project should be the criteria for selecting possible future projects. Do respondents agree?
New research and standard-setting projects that could be added to the ISSB’s work plan One of the two core sections of the request for information. It contains general considerations and introduces potential projects on (i) biodiversity, ecosystems and ecosystem services, (ii) human capital, and (iii) human rights. For each topic, subtopics are identified and respondents are asked to prioritise them.
Integration in reporting
The other core section of the request for information. While originally a joint project with the IASB on connectivity in reporting building on the IASB’s management commentary project and the Integrated Reporting Framework was envisaged, the request for information now warns that such a project could be resource-intensive and asks whether such a project (joint or ISSB-only) should be part of the initial two-year work plan of the ISSB.

    The request for information also encourages respondents to share other comments on the ISSB’s activities and work plan.

    Comments on the request for information are requested by 1 September 2023.


    Additional information

    The following additional information is available on the IFRS Foundation website website and on IAS Plus:


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