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 18 October 2022 to discuss updates to the planned approach to preparing a request for information on its agenda priorities. The request for information will inform the development of the ISSB’s two-year work plan.
The ISSB tentatively decided that the request for information should:
The ISSB also tentatively decided that its foundational work will consist of the activities outlined in paragraph 12(a)–(d) of Agenda Paper 2, which include:
All 12 ISSB members agreed with all these decisions except for the decision about foundational work set out in paragraph (d) above. Eleven of 12 ISSB members agreed with that decision.