The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries, as well as observer notes from the meeting on this page as they become available.

High­lights of the podcast include dis­cus­sions on:

• COP15 announcements;
• Amendment to guidance to General Sustainability-related Disclosures (S1) to explain how companies can provide information ;
• ISSB’s upcoming agenda;
• Scope 3 GHG emission disclosures;
• Proposed requirements for financed emissions;
• Appendix B enhancement for Climate-related Disclosure (S2);
• ISSB’s work in 2023.

The podcast can be accessed through the press release on the IFRS Foun­da­tion’s website.

Please click to view the detailed notes taken by Deloitte observers for the ISSB meeting.

During the meeting, par­tic­i­pants were provided an update of the ISSB’s activities at the COP 27 Climate Summit as well as discussions between the ISSB and the European Union. In addition, the participants were updated on the developments of the ISSB meeting on 1 and 3 November 2022 and were asked to provide feedback related to the European Sustainability Reporting Standards and Global Reporting Initiatives Standards as sources for IFRS S1 guidance. Further, the working group participants discussed staff papers for the ISSB’s 15–16 November 2022 meeting.

For more information, see the summary on the IFRS Foundation’s website.