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Current stage

In March and April 2022, the International Accounting Standards Board (IASB) discussed feedback on the Exposure Draft Management Commentary, published in May 2021. The Exposure Draft sets out the IASB's proposals for a comprehensive overhaul of IFRS Practice Statement 1 Management Commentary.

In May 2023, the International Sustainability Standards Board (ISSB) published the Request for Information Consultation on Agenda Priorities to seek feedback on its priorities for its next two-year work plan, including a potential project on integration in reporting and whether that project should be undertaken jointly with the IASB and build on concepts from the Exposure Draft Management Commentary. The Request for Information closed for comment on 1 September 2023.

IASB® Update March 2024

The IASB met on 20 March 2024 to receive an update on the project.

The IASB was not asked to make any decisions.

Next milestone

Decide Project Direction