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
Biodiversity, Ecosystems and Ecosystem Services (Agenda Papers 3 and 3A)
The ISSB met on 9 April 2025 to receive a summary of findings from the first phase of the research project. The ISSB also discussed the objectives and approach for the next phase of research.
The ISSB was not asked to make any decisions.
Next step
The ISSB will discuss findings from the next phase of research.
Human Capital (Agenda Papers 4 and 4A)
The ISSB met on 9 April 2025 to receive a summary of findings from the first phase of the research project. The ISSB also discussed the objectives and approach for the next phase of research.
The ISSB was not asked to make any decisions.
Next step
The ISSB will discuss findings from the next phase of research.
