ISSB Update October 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 24–25 October 2023.
Maintenance and consistent application
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International Applicability of the SASB Standards (Agenda Paper 8)
Applying Standards
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Supporting the implementation of IFRS S1 and IFRS S2 (Agenda Paper 9)