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
Work plan overview
Research and standard-setting
Work plan overview
ISSB work plan
The ISSB met on 18 September 2024 to consider an investor perspective on its work plan, presented by the vice-chair of the ISSB Investor Advisory Group, Jonathan Bailey.
The ISSB was not asked to make any decisions.
Next step
The ISSB will continue to consult its advisory bodies and engage with other stakeholders on its work plan.
Research and standard-setting
Research projects on Biodiversity, Ecosystems and Ecosystem Services and Human Capital (Agenda Papers 3 and 4)
The ISSB met on 18 September 2024 to discuss the content in the SASB Standards that is applicable to the risks and opportunities associated with biodiversity, ecosystems and ecosystem services and human capital.
The ISSB was not asked to make any decisions.
Next step
The ISSB will continue its research on these projects over the coming months in coordination with its work on enhancing the SASB Standards.
Enhancing the SASB Standards (Agenda Paper 6)
The ISSB met on 18 September 2024 to discuss the SASB Standards prioritised for amendment as part of its 2024–2026 work plan.
The ISSB was not asked to make any decisions.
Next step
The ISSB will further discuss this project as it prepares exposure drafts of amendments to the SASB Standards.
