This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
Contents
Research and standard-setting
Research and standard-setting
Human Capital (Agenda Paper 4)
The ISSB met on 11 December 2024 to receive an update on this research project. The update covered the staff’s preliminary findings relating to:
- evidence of investor interest in information about risks and opportunities related to human capital; and
- evidence of how these risks and opportunities affect entities’ prospects.
The ISSB was not asked to make any decisions.
Next step
The ISSB will receive further updates on this research project.
Enhancing the SASB Standards (Agenda Paper 6)
The ISSB met on 11 December 2024 to discuss its research on the 12 SASB Standards prioritised for enhancements and a summary of recent stakeholder feedback on the project.
The ISSB was not asked to make any decisions.
Next step
The ISSB will further discuss potential enhancements to the 12 prioritised SASB Standards.
