Both the International Sustainability Standards Board (ISSB) and the International Accounting Standards Board (IASB) support the use of the Integrated Reporting Framework as a resource that drives high-quality corporate reporting and cohesive information for investors.
In their first joint board discussion in January 2024, the ISSB and IASB discussed the feedback received by the ISSB in response to its consultation on future priorities about a potential project related to integration in reporting. During this discussion, the boards reaffirmed their support of the Integrated Reporting Framework.
Informed by market feedback during its recent consultation on future priorities, the ISSB has decided not to start on a specific project related to integration in reporting at this time. However, the ISSB has agreed to closely monitor developments in this important area and may consider including it in a future agenda consultation.
The IFRS Foundation will publish an updated resource, ‘Transition to integrated reporting: A guide to getting started’, which is designed to help companies that wish to apply both the Integrated Reporting Framework and the ISSB Standards.
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Integrated Reporting
