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:
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.
The objective of the Request for Information is to ask all those interested in sustainability-related financial reporting for their views on:
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.