The IFRS Foundation is seeking members to join the IFRS Sustainability Reference Group (SRG) from 2024.
The purpose of the SRG is to provide technical input to the International Sustainability Standards Board (ISSB) members and staff for research and standard-setting projects.
The IFRS Foundation intends to include a mix of geographic and industry coverage across SRG membership. Members will be selected based on their professional expertise and their practical, direct experience in preparing or using sustainability disclosures and/or general purpose financial reports. Members are appointed in their individual capacity.
Most engagement with the SRG will be undertaken virtually by the ISSB staff on an ad-hoc basis through bilateral meetings or through meetings with a small group of SRG members selected based on the topic for discussion. The full membership of the SRG will be invited to a quarterly webcast meeting to share an update on the ISSB’s activities. Members shall serve on a voluntary, unpaid basis.
Resources about the SRG, including the terms of reference, are available on the SRG page.
Terms of reference summary
The objective of the SRG is to establish a group of members who can contribute individually, in sub-groups or collectively to the ISSB’s technical agenda by providing valuable insights and technical feedback on research and standard-setting projects. The group will be designed to bring diverse stakeholder perspectives through ad-hoc consultation on the ISSB’s technical work from a variety of industries and geographies. Members are expected to participate for a term of at least two years to facilitate continuity.
The SRG will facilitate effective technical discussion on sustainability standard-setting issues including:
- specific sustainability topics;
- industry considerations for research and standard-setting projects;
- geographic/jurisdictional considerations for research and standard-setting projects;
- feasibility of providing high-quality, transparent, comparable and decision-useful information to primary users of general purpose financial reports; and
- the relevance of information for decisions about providing resources to a company.
During meetings, SRG members are expected to provide their own views on research and standard-setting project related questions.
Criteria for membership summary
To meet the SRG’s objectives, members should have professional competence and practical preparer or user or related experience of sustainability disclosures and/or general purpose financial reports. Members should be capable of providing technical expertise and practical knowledge of sustainability-related risks and opportunities that are useful to primary users of general purpose financial reports. They should also be able to consider different perspectives and have an ability to participate in a free exchange of ideas.
The SRG shall comprise up to approximately 150 members. Not every applicant will be invited to join the group. The IFRS Foundation may decide to appoint SRG members all at once or in phases. Members shall serve on a voluntary, unpaid basis.
Applications
The application deadline has closed.
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IFRS Foundation strategy and governance
