ISSB Update January 2025
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 29 January 2025.
Research and standard-setting
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Research projects on Biodiversity, Ecosystems and Ecosystem Services and Human Capital (Agenda Papers 3, 3A and 4)
Applying Standards
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Supporting the Implementation of IFRS S1 and IFRS S2 (Agenda Paper 9)