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Final Stage

The Due Process Oversight Committee (DPOC) has amended the Due Process Handbook (Handbook) to reflect the creation of the International Sustainability Standards Board (ISSB) and to enhance and clarify the IFRS Foundation’s due process.

The Exposure Draft Proposed Amendments to the IFRS Foundation Due Process Handbook was published on 19 December 2024.

The comment period ended on 28 March 2025 and the DPOC received 39 comment letters. At a non-decision-making session on 4 June 2025, the DPOC was presented with the analysis and preliminary staff views (this paper is available as an Addendum to the 3 March 2026 staff paper) on the feedback it received on the Exposure Draft.

The DPOC met on 3 March 2026 and agreed on clarifications and enhancements to the proposals in the Exposure Draft. The Handbook was published on 30 April.