Pre-meeting summaries for the October 2023 ISSB meeting
20 Oct, 2023
The ISSB is meeting on 24–25 October 2023 via video call. 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:
GSSB Work Program 2023-2025: Carol Adams, Global Sustainability Standards Board (GSSB) Chair, and Bastian Buck, GSSB Chief of Standards will present an overview of the GSSB work programme over the next two years.
International Applicability of the SASB Standards: In this session, the staff will present the feedback the ISSB received with regard to the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates (Methodology ED). The staff will also inform the ISSB about recommendations it made to the SASB Standards Board Advisor Group (SASB Standards Board Advisors) in response to the Methodology Exposure Draft feedback and the decisions taken by the SASB Standards Board Advisors.
Supporting implementation of IFRS S1 and IFRS S2: At this meeting, the staff will provide an update on the development of educational material on IFRS S1 and IFRS S2. The ISSB will not be asked to make any decisions. The staff intends to develop educational material that is anchored in and informed by stakeholder feedback. At the same time, the staff thinks it is necessary to find a balance between being proactive and responsive, while also developing a systematic approach to monitor, evaluate and respond to questions being raised by stakeholders.
Our pre-meeting summaries is available on our October meeting notes page and will be supplemented with our popular meeting notes after the meeting.
