Report on the April 2023 SCC meeting

  • Meeting (blue) Image

03 May, 2023

The Sustainability Consultative Committee (SCC) met via video conference on 4 April 2023. A meeting summary is now available on the IFRS Foundation website.

The SCC discussed two topics:

  • Capacity building. Participants received an update on the capacity building programme. It was acknowledged that capacity building is required for everyone globally, but that there needs to be a specific focus on the Global South. Discussion by participants included questions on the need for guidance for emerging markets and smaller entities, and how SCC members can contribute as partners to the capacity building programme.
  • Agenda consultation. The agenda consultation will seek consultation on the ISSB’s agenda priorities beyond climate, informing the broader 2024-6 work plan. SCC participants asked about the development of digital taxonomies and XBRL, the scope of, and delineation between proposed thematic topic areas, connectivity between the Boards, and leveraging existing work that has been done to inform future research.

Please click to access the full summary on the IFRS Foundation website.

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