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 in Beijing on 15–16 November 2023.
Contents
Taxonomy
Strategy and governance
Taxonomy
IFRS Sustainability Disclosure Taxonomy (Agenda Paper 7)
The ISSB met on 15 November 2023 to discuss feedback on the Proposed IFRS Sustainability Disclosure Taxonomy for digital reporting reflecting the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
The ISSB was not asked to make any decisions.
Next step
The ISSB will discuss changes to the Proposed IFRS Sustainability Disclosure Taxonomy resulting from the feedback.
Strategy and governance
ISSB Consultation on Agenda Priorities (Agenda Paper 2)
The ISSB met on 16 November 2023 to discuss feedback on its Request for Information Consultation on Agenda Priorities. The Request for Information sought feedback on:
- the strategic direction and balance of the ISSB’s activities;
- the suitability of criteria for assessing which sustainability-related matters (including topics, industries and activities) to prioritise and add to the ISSB’s work plan; and
- a proposed list of new research and standard-setting projects that could be added to the ISSB’s work plan.
The ISSB was not asked to make any decisions.
Next step
The ISSB will continue to discuss feedback on the Request for Information and make decisions on the matters raised in it.
