January 2023 ISSB podcast
23 January 2023
As the ISSB prepares to issue their first two standards towards the end
of Q2 2023, the Board continues to finalise decisions on S1 and S2. A full summary of
the January 2023 ISSB meeting is available in the ISSB Update, or you can listen to Vice-Chair Sue Lloyd and
Chair Emmanuel Faber in the latest episode of the ISSB podcast. Topics covered at the meeting
include:
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2023 priorities and milestones;
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clarity on metrics in S1 and S2;
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judgements, assumptions and estimates;
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repurposing the IASB's concept of 'reasonable and supportable information';
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commercially sensitive information about opportunities;
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current and anticipated financial effects and connected information; and
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the rollout and adoption of S1 and S2.
You can find all ISSB podcasts on the ISSB
podcast page. They are also available on Spotify, iTunes and on
the ISSB YouTube channel.
For a further discussion about the ISSB’s progress to date and future priorities,
read an interview with Emmanuel Faber in Economist Impact.