In April 2021, the Trustees published an Exposure Draft that outlines proposed targeted amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board (ISSB) to set IFRS sustainability standards. The proposed amendments are exposed for comment until 29 July 2021.
To receive sufficient input from stakeholders, the Trustees have published proposed targeted amendments to the Constitution to determine:
Specifically, the Trustees invite comments on the proposals to amend the Constitution to:
Access the Exposure Draft below. The comment letter period is open until 29 July 2021.