ISSB Update February 2023

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 16 Feburary 2023 in Montreal.

Research and standard-setting

General Sustainability-related Disclosures (Agenda Paper 3) and Climate-related Disclosures (Agenda Paper 4)

Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions

Click here to access the ISSB February 2023 Update on the IFRS site