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This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.

The ISSB met virtually on 27 July 2023.

Applying Standards

Researching Targeted Enhancements to ISSB Standards—Path Forward (Agenda Paper 9)

The ISSB met on 27 July 2023 to discuss the path forward for one of the activities described as foundational work in the Request for Information Consultation on Agenda Priorities—specifically, researching targeted enhancements to the ISSB Standards.

The ISSB directed the staff to develop educational material to explain and illustrate how an entity might apply some requirements in IFRS S2 Climate-related Disclosures to disclose information about some nature and social aspects of climate-related risks and opportunities.

All 14 ISSB members agreed with this decision.

Next step

The ISSB will discuss the educational material at a future meeting.