ISSB Update December 2023
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 in Frankfurt on 13–14 December 2023.
Maintenance and consistent application
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International Applicability of the SASB Standards (Agenda Paper 8)
Taxonomy
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IFRS Sustainability Disclosure Taxonomy (Agenda Paper 7)
Strategy and governance
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ISSB Consultation on Agenda Priorities (Agenda Paper 2)