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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
The International Accounting Standards Board has today made available an optional response document that stakeholders can use to provide comments on the proposals to update the IFRS for SMEs Accounting Standard.
Stakeholders can submit feedback on the proposals by 7 March 2023 via:
If you choose to use the optional response document as an alternative to a comment letter, please convert it to a PDF before submitting.
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