The ISSB met on 18 October 2022 to discuss updates to the planned approach to preparing a request for information on its agenda priorities. The ISSB reached tentative decisions on the structure and timeline of the request for information, as well as the activities that it will include as part of its committed work to build on the foundation established by IFRS S1 and IFRS S2, once finalised.
The ISSB will review further research and consider additional feedback from stakeholders before deciding which new research and standard-setting projects to include in the request for information.
The ISSB met on 16 March 2023 to discuss one of the potential projects to be included in the ISSB’s first request for information. Feedback provided by stakeholders on the request for information will inform the ISSB’s two-year work plan.
At its December 2022 meeting, the ISSB tentatively decided to seek stakeholder feedback on four potential projects in the request for information. One of the four potential projects was focused on connectivity in reporting and was described as a joint project with the International Accounting Standards Board (IASB) that would build on the IASB’s Management Commentary project and the Integrated Reporting Framework.
At this meeting, the ISSB tentatively decided that, within its request for information, it would:
Thirteen of 14 ISSB members agreed with these decisions.
The ISSB also tentatively agreed that, in the request for information, it would seek feedback on the potential project on integration in reporting regarding:
Thirteen of 14 ISSB members agreed with these decisions.
Request for Information
International Sustainability Standards Board March 2023