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In this episode of the ISSB podcast, ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meeting in December, which took place in Montreal.

The discussion covers:

  • announcements made at COP15, including the description of sustainability and its articulation with financial value creation, how the ISSB will address natural ecosystems as it relates to climate and the appointment of two new Special Advisers;
  • the announcement that amended guidancewill be provided as part of General Sustainability-related Disclosures (S1) to explain how companies should provide information;
  • topics included on the ISSB's upcoming agenda consultation, including the prioritisation of four new projects;
  • guidance and reliefs to support Scope 3 GHG emission disclosures;
  • refined proposed requirements for financed emissions;
  • the enhancement of Appendix B as part of Climate-related Disclosure (S2); and
  • a preview of the ISSB's work in 2023.

A full summary of the 13-15 December 2022 ISSB meeting is available in the ISSB Update.

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Followable tags

IFRS Sustainability Standards development
IFRS Foundation strategy and governance