ISSB consulting on next two-year sustainability plan
The Request for Information Consultation on Agenda Priorities is open for comments until 1 September 2023
The International Sustainability Standards Board (ISSB) is seeking feedback on its priorities for its next two-year work plan.
The ISSB is looking for thoughts on three sustainability-related research projects; biodiversity, ecosystems and ecosystem services, human capital and human rights.
Furthermore there is a fourth project about researching integration in reporting.
The ISSB is looking for feedback on the strategic direction and balance of the ISSB’s activities.
It is also consulting on the criteria for assessing which sustainability-related matters to prioritise, including topics, industries and activities, and the scope and structure of potential new research and standard-setting projects.
The ISSB added it is on track to issue IFRS S1, covering general requirements, and IFRS S2, covering climate, in June 2023.
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 Request for Information Consultation on Agenda Priorities is open for comments until 1 September 2023.
