This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found in the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
Contents
Research and standard-setting
Applying Standards
Research and standard-setting
Workforce-related Disclosures (Agenda Paper 4)
The ISSB met on 24 September 2026 to receive an update on the project and to consider:
- changing the name of the project; and
- focusing on five specific areas in the next stage of research.
The ISSB decided to change the name of the project from 'Human Capital' to 'Workforce-related Disclosures' to better reflect its scope.
All 12 ISSB members agreed with this decision.
The ISSB was not asked to make any decisions on the areas of focus.
Next step
The ISSB will receive updates on research findings over the coming months.
Applying Standards
Supporting the Implementation of IFRS S1 and IFRS S2 (Agenda Paper 9)
The ISSB met on 24 September 2026 to receive an update on the July 2026 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
The ISSB was not asked to make any decisions.
Next step
The ISSB will receive an update after the next TIG meeting.
