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About the IFRS Sustainability Reference Group

The SRG is a diverse group of subject matter experts in matters of sustainability and general purpose financial reports and disclosure.

The purpose of the SRG is to provide technical input to ISSB members and staff for research and standard-setting projects.

The SRG will facilitate effective technical discussion on sustainability standard-setting issues including:

  1. specific sustainability topics;
  2. industry considerations for research and standard-setting projects;
  3. geographic/jurisdictional considerations for research and standard-setting projects;
  4. feasibility of providing high-quality, transparent, comparable and decision-useful information to primary users of general purpose financial reports; and
  5. the relevance of information for decisions about providing resources to a company.

Most of the engagement the ISSB or ISSB staff have with the SRG will be undertaken virtually on an ad-hoc basis through bilateral meetings or through meetings with a small group of SRG members selected based on the topic for discussion. The full membership of the SRG will be invited to a quarterly webcast meeting to share an update on the ISSB’s activities.