A full summary of the December 2023 International Sustainability
Standards Board’s (ISSB) meeting is available in the ISSB Update, and you can also listen to
Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast.
Emmanuel and Sue looked back at the ISSB’s progress in 2023, such as the issuance of IFRS
S1 and IFRS S2, IOSCO’s endorsement of the standards, and foundational work to support
the implementation of IFRS S1 and IFRS S2 including capacity building, interoperability
They also reflected on highlights from this month, including:
nature and social aspects of climate-related risks and opportunities.
Furthermore, Emmanuel and Sue shared their key takeaways from the ISSB’s December board meeting. The ISSB discussed the international
applicability of the SASB Standards, the ISSB’s agenda consultation and the IFRS
Sustainability Disclosure Taxonomy.
Finally, they spoke about the ISSB’s priorities for 2024.
The first joint board meeting of the ISSB and IASB will take place in
January 2024 when the boards will discuss the feedback received in response to the
ISSB’s agenda consultation about a potential project for further integration in