The ISSB met on 24-25 October 2023 via video call. The following topics were discussed:

GSSB Work Program 2023-2025: Carol Adams, Global Sustainability Standards Board (GSSB) Chair, and Bastian Buck, GSSB Chief of Standards presented an overview of the GSSB work programme over the next two years.

International Applicability of the SASB Standards: The staff presented 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 also informed the ISSB about recommendations it made to the SASB Standards Board Advisor Group (SASB Standards Board Advisors) in response to the Methodology ED feedback and the decisions taken by the SASB Standards Board Advisors.

Supporting implementation of IFRS S1 and IFRS S2: The staff provided an update on the development of educational material on IFRS S1 and IFRS S2. 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. The ISSB was not asked to make any decisions.