ISSB Update September 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 Montreal, Canada on 14 September 2023.
Research and standard-setting
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International Applicability of the SASB Standards (Agenda Paper 8)