Pre-meeting summaries for the December 2023 ISSB meeting
12 Dec 2023
The ISSB will meet in Frankfurt on 13-14 December 2023. 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:
ISSB consultation on agenda priorities: ISSB members will review of the summary of feedback on the ISSB’s request for information (RFI) from users of general-purpose financial reporting who self-identified as an ‘investor” when submitting their response to the RFI.
IFRS sustainability disclosure taxonomy: The ISSB will be asked to confirm the principle for creating elements for narrative information and asked if they support targeted amendments to the modelling of specific taxonomy elements to refine and enhance the Taxonomy as well as minimising the gap in how similar requirements in IFRS S2 and ESRS E1 are modelled (specifically with regards to granularity and data type).
International applicability of the SASB Standards: The staff will seek ratification by the ISSB of amendments to the SASB Standards; seek ratification of the related updates to the digital SASB Standards Taxonomy; and ask the ISSB to confirm it is satisfied that it has complied with the applicable due process requirements to publish the updated SASB Standards.
Our pre-meeting summaries are available on our December meeting notes page and will be supplemented with our popular meeting notes after the meeting.
