The following topics were discussed:

SASB standards maintenance: The ISSB decided to continue to group entities into industries based on shared sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s prospects, as represented by the Sustainable Industry Classification System, for the ISSB’s next two-year work plan. The ISSB also decided to consider enhancing the industry groupings when it enhances the SASB standards.

ISSB consultation on agenda priorities: ISSB members reviewed a summary of all decisions made during the agenda consultation and the resulting two-year work plan commencing June 2024. No decisions were made.

Supporting the implementation of IFRS S1 and IFRS S2: The ISSB were given the opportunity to make comments or ask questions on the summary of the March 2024 TIG meeting. No decisions were made.

Please click to access the detailed notes taken by Deloitte observers for the entire meeting.