The International Sustainability Standards Board (ISSB) is seeking feedback on its priorities for its next two-year work plan, and has published the Request for Information Consultation on Agenda Priorities.
Based on research into the information needs of investors, the ISSB is seeking feedback on four potential projects:
- three research projects on sustainability-related risks and opportunities associated with:
- biodiversity, ecosystems and ecosystem services;
- human capital; and
- human rights; and
- one research project on integration in reporting to explore how to integrate information in financial reporting beyond the requirements related to connected information in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
How to respond to the Request for Information
Stakeholders can respond to the Request for Information by submitting a survey (preferred).
The questions in the survey are identical to the questions in the Request for Information. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather, analyse and draw conclusions from the feedback.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Request for Information.
In lieu of a survey response, stakeholders may respond to the Request for Information by submitting a comment letter below.
Find out more about how to submit the most effective response to our consultation.
Feedback sought
The objective of the Request for Information is to ask all those interested in sustainability-related financial reporting for their views on:
- the strategic direction and balance of the ISSB’s activities;
- the criteria for assessing which sustainability-related matters—including topics, industries and activities—to prioritise and add to the ISSB's work plan; and
- the scope and structure of potential new research and standard-setting projects.
The feedback provided will inform both the ISSB’s work plan and its approach to future projects.
Given the size of the potential projects which would limit the progress that could be made across all four projects in two years, the ISSB is seeking views on the relative priority of activities to determine potential trade-offs.
The ISSB has already committed to balance advancing new projects in a timely manner with its focus on delivering the comprehensive global baseline of sustainability-related disclosures, through its initial two Standards, is implemented effectively.
Please review the Request for Information for a detailed description of the ISSB’s activities and the four potential new research and standard-setting projects.
The Request for Information Consultation on Agenda Priorities is open for comment until 1 September 2023.
