A full summary of the December 2023 International Sustainability Standards Board’s (ISSB) meeting is available in the ISSB Update, and you can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast.
Emmanuel and Sue looked back at the ISSB’s progress in 2023, such as the issuance of IFRS S1 and IFRS S2, IOSCO’s endorsement of the standards, and foundational work to support the implementation of IFRS S1 and IFRS S2 including capacity building, interoperability and connections.
They also reflected on highlights from this month, including:
- the ISSB’s engagements at COP28;
- the launch of the IFRS Sustainability knowledge hub; and
- nature and social aspects of climate-related risks and opportunities.
Furthermore, Emmanuel and Sue shared their key takeaways from the ISSB’s December board meeting. The ISSB discussed the international applicability of the SASB Standards, the ISSB’s agenda consultation and the IFRS Sustainability Disclosure Taxonomy.
Finally, they spoke about the ISSB’s priorities for 2024.
The first joint technical board meeting of the ISSB and IASB will take place in January 2024 when the boards will discuss the feedback received in response to the ISSB’s agenda consultation about a potential project for further integration in reporting.
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You can find all ISSB Updates here.
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IFRS Sustainability Standards development
Applying IFRS Sustainability standards
IFRS Sustainability digital reporting
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
