ISSB Update July 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 virtually on 27 July 2023.

Applying Standards

Researching Targeted Enhancements to ISSB Standards—Path Forward (Agenda Paper 9)

Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions

Click here to access the ISSB July 2023 Update on the IFRS site