ISSB Update December 2022
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 13–15 December 2022 in Montreal.
Research and standard-setting
General Sustainability-related Disclosures (Agenda Paper 3)
Climate-related Disclosures (Agenda Paper 4)
Strategy and governance
ISSB Consultation on Agenda Priorities (Agenda Paper 2)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions