ISSB Update January 2026

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 28 January 2026.

Research and standard-setting

Biodiversity, Ecosystems and Ecosystem Services (Agenda Paper 3)

Applying Standards

Supporting the Implementation of IFRS S1 and IFRS S2 (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 January 2026 Update on the IFRS site