The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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Webcast: Request for Information overview
The International Sustainability Standards Board (ISSB) technical staff has produced a webcast on the consultation on the ISSB's next two-year work plan.
The ISSB published the Request for Information Consultation on Agenda Priorities in May 2023. 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.
The Request for Information is open for comment until 1 September 2023. Stakeholders are encouraged to provide feedback preferably by survey.
Watch the webcast below, featuring ISSB Member Michael Jantzi and ISSB Technical Staff Francesca Recanati.
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