February 2024 ISSB podcast

In the podcast Emmanuel and Jingdong reflect on key takeaways from the IFRS Sustainability Symposium, which took place in New York City last week.

Jingdong gives an update on the capacity building programme, including how the IFRS Foundation is working with partners to support the implementation of IFRS S1 and IFRS S2, with a focus on emerging and developing economies.

Emmanuel and Jingdong discuss how the launch of the Preview of the Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards aims to support transparency for capital markets, regulators and other stakeholders by setting out the features of jurisdictional approaches to adoption.

They also reflect on the February ISSB meeting in New York City, during which the Board discussed the:

• development of educational material on materiality; and
• criteria used to determine how to prioritise potential projects in the ISSB’s next two-year work plan.

Finally, they speak about the webcast and educational material recently published by the IFRS Foundation, which highlights the importance of industry-specific disclosures to investors.

You can find all ISSB podcasts on the ISSB podcast page. They are also available on Spotify, iTunes and on the ISSB YouTube channel.