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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 in Montreal, Canada on 14 September 2023.

Research and standard-setting

International Applicability of the SASB Standards (Agenda Paper 8)

The ISSB met on 14 September 2023 to discuss comment letters on and survey responses to the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates.

The ISSB was not asked to make any decisions.

Next steps

The SASB Standards Board Advisor Group will consider the feedback from the public comment period and recommend amendments to the SASB Standards for ratification by the ISSB.