Call for nominations: Sustainability Standards Advisory Forum (SSAF)

The IFRS Foundation invites nominations of candidates for membership of the Sustainability Standards Advisory Forum (SSAF). Relevant jurisdictional and regional bodies may nominate themselves or another eligible organisation.

The nomination period is open for 60 days, closing on 2 February 2026.

The SSAF plays an important role in supporting the work of the International Sustainability Standards Board (ISSB). The advice of SSAF members helps the ISSB develop high-quality IFRS Sustainability Disclosure Standards and supports interoperability with jurisdictional sustainability-related reporting requirements. Resources about the SSAF—including the Terms of Reference and Memorandum of Understanding (MoU)—are available on the SSAF webpage.

Candidates for membership

SSAF membership is open to all relevant jurisdictional and regional bodies with expertise in sustainability-related reporting relevant to the development of IFRS Sustainability Disclosure Standards.

The SSAF comprises 12–16 non-voting members, represented by individuals from organisations meeting the criteria for membership, plus the chair. An ISSB Vice-Chair chairs the SSAF.

To ensure broad geographical representation and balance of major economic regions, the SSAF comprises:

• one member from Africa;
• three members from the Americas;
• three members from the Asia–Oceania region;
• three members from Europe (including non-EU jurisdictions); and
• six members appointed from anywhere in the world, including international organisations, subject to maintaining overall geographical balance.

At least four members are representatives of emerging economies.

Candidates will be asked to confirm their willingness to sign the MoU with the IFRS Foundation and to provide the commitments set out in the Terms of Reference. The IFRS Foundation confirms that it will meet the commitments outlined in Section 3 of the MoU. The MoU will be re-signed by the new SSAF members at the first in-person meeting.

Criteria for membership

Candidates should explain how they meet—or plan to meet—the criteria for membership in support of the commitments set out in the MoU. In particular, candidates should demonstrate:

• technical competence—sufficient technical resources with standard-setting expertise, to contribute meaningfully to the SSAF’s activities;
• capacity and resources—the ability and willingness to participate actively, including resourcing preparation for meetings and funding travel and accommodation for representatives; and
• knowledge and experience—an understanding of jurisdictional and regional developments in sustainability-related reporting relevant to the development of the IFRS Sustainability Disclosure Standards.

Membership is on the basis of organisational representation. Candidate organisations must designate a single representative who meets the criteria set out in paragraph 2.2.3 of the SSAF Terms of Reference.

Nominations

Nominations and applications are invited from 4 December 2025 until 2 February 2026. Nominations should be submitted to ssaf@ifrs.org.

Process for selection

Candidates will be selected based on geographical balance, membership criteria and other factors outlined above. The Trustees of the IFRS Foundation will make the final selection of members, taking advice from the ISSB Chair and Vice-Chairs.

Meeting dates

An introductory virtual meeting of new SSAF members is proposed for the week commencing 23 March 2026, with an in-person meeting in Frankfurt, Germany scheduled for the week commencing 18 May 2026. A third meeting will be held either virtually or in person in the second half of 2026.

At the October 2025 IFRS Foundation Trustees meeting, the Trustees agreed to call for candidates for the new composition of the SSAF. The Trustees also confirmed the decision to reduce the number of meetings of the SSAF to at least two per year, which will be reflected in the SSAF Terms of Reference.