Skip to content (Press enter)
Show Sections

Current stage

The public consultation period for the ISSB’s Request for Information Consultation on Agenda Priorities closed on 1 September 2023. The Request for Information sought feedback on the ISSB’s priorities for its next two-year work plan. The ISSB has analysed feedback received and is deliberating the strategic direction and balance of its activities as well as new research and standard-setting projects to be added to its work plan. The ISSB intends to finalise the work plan in the first half of 2024.

ISSB Update April 2024

The ISSB met on 23 April 2024 to decide which new research and standard-setting projects to add to its two-year work plan. 

The ISSB tentatively decided to add:

  1. a research project on risks and opportunities associated with biodiversity, ecosystems and ecosystem services.
    All 14 ISSB members agreed with this decision.
  2. a research project on risks and opportunities associated with human capital.
    Thirteen of 14 ISSB members agreed with this decision.

As part of its research, the ISSB will consider:

  1. how to build on existing materials, including the SASB Standards and CDSB Framework application guidance; and
  2. how to pursue approaches that would promote interoperability between its own global baseline of sustainability-related financial disclosures and other widely used standards and frameworks. 

The ISSB also tentatively decided not to add to its work plan:

  1. a research project on risks and opportunities associated with human rights; 
  2. a research project on integration in reporting; or
  3. other research and standard-setting projects suggested by respondents to the Request for Information Consultation on Agenda Priorities.

Twelve of 14 ISSB members agreed with these decisions.

Next milestone

Feedback Statement