Pre-meeting summaries for the February 2024 ISSB meeting

  • ISSB meeting Image

19 Feb, 2024

The ISSB will meet in New York on 21 February 2024. 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 staff and point out the main issues to be discussed by the ISSB and the staff recommendations.

The following topics are on the agenda:

Supporting implementation of IFRS S1 and IFRS S2: The ISSB will discuss focus areas for educational material that the staff is currently developing to support the implementation of IFRS S1 and IFRS S2. The focus areas for the discussion are: using ISSB standards to prepare sustainability-related financial disclosures; definition of material information; sustainability-related risks and opportunities; and information that is material might change over time.

ISSB consultation on agenda priorities: ISSB members will discuss the staff’s analysis and recommendations on the criteria for assessing the priority of new research and standard-setting projects that could be added to the ISSB’s work plan. The staff recommends proceeding with the list of criteria outlined in the request for information Consultation on Agenda Priorities without amendments or additions.

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

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