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The ISSB published the Request for Information Consultation on Agenda Priorities on 4 May 2023 to seek feedback on its priorities for its next two-year work plan.

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.

ISSB Update April 2023

The ISSB met on 19 April 2023 to discuss the due process steps taken to develop the draft request for information on the ISSB’s agenda priorities. Feedback from stakeholders responding to the request for information will inform the ISSB’s two-year work plan.

All 14 ISSB members confirmed they were satisfied the ISSB has complied with the applicable due process requirements and has undertaken sufficient consultation and analysis to publish the request for information.

The ISSB decided:

  1. to allow 120 days for comment on the request for information; and
  2. to publish the request for information for public comment.

All 14 ISSB members agreed with these decisions.

Next milestone

Request for Information Feedback