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)
Taxonomy
-
IFRS Sustainability Disclosure Taxonomy (Agenda Paper 7)