ISSB Update November 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 15–16 November 2022 in Frankfurt.
Research and standard-setting
General Sustainability-related Disclosures (Agenda Paper 3) and Climate-related Disclosures (Agenda Paper 4)
Current and anticipated financial effects and connected information (Agenda Paper 3A and 4B)
Comparative information and updated estimates (Agenda Paper 3B)
Timing of reporting (Agenda Paper 3C)
Strategy and decision-making and climate-related targets (Agenda Paper 4A)
IFRS Sustainability Disclosure Taxonomy (Agenda Paper 7)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions