February 2023 ISSB podcast 22 February 2023 This month the ISSB made its final decisions on all the technical content of its initial Standards. The ISSB has now entered the drafting and balloting process of the Standards, ahead of their expected issuance at the end of Q2 2023. A full summary of the February 2023 ISSB meeting is available in the ISSB Update, and you can also listen to Vice-Chair Sue Lloyd and Chair Emmanuel Faber in the latest episode of the ISSB podcast. The topics discussed include: sources of guidance to identify sustainability-related risks and opportunities and disclosures; effective date of ISSB standards; reference to ESRS and GRI; proportionality and support for those applying IFRS S1 and IFRS S2; and future work. You can find all ISSB podcasts on the ISSB podcast page. They are also available on Spotify, iTunes and on the ISSB YouTube channel.