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This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met on 18 June 2025.

The ISSB Update, summarising the June 2025 International Sustainability Standards Board (ISSB) meeting, is now available. You can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast. Emmanuel and Sue also share insights into developments from the ISSB, including: the launch of jurisdictional profiles; the forthcoming exposure draft for enhancement...

In this episode of the IASB podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Hagit Keren join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 16–18 June. They cover: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements. A full summary of the Ju...

Need to know - June 2025 (IASB seeks views on the post-implementation review of IFRS 16)