Key points

  • The International Sustainability Standards Board (ISSB) has recently published a consultation on the request for information (‘RFI’) on agenda priorities.
  • The ISSB is seeking feedback on its priorities for its two-year work plan.
  • The deadline to respond to the RFI is 1 September 2023.
What is the issue?
The objective of the agenda consultation is to ask respondents for their views on the following key areas:
  • The strategic direction and balance of the ISSBTM’s activities.
  • The suitability of criteria for assessing which sustainability-related matters to prioritise and add to the ISSB’s work plan.
  • A proposed list of new research and standard-setting projects that could be added to the ISSB’s work plan.

With respect to the new research and standard-setting projects, the ISSB has identified four potential projects through factors such as the importance to investors, deficiencies in the way sustainability information is currently disclosed; and the prevalence and pervasiveness of the issues identified. Given resource constraints, the ISSB is seeking input on how to prioritise these and any other projects that its constituents may deem relevant. Three of these potential projects focus on sustainability-related research in:
  1. Biodiversity, ecosystems and ecosystem services.
  2. Human capital.
  3. Human rights.

The fourth potential project is on researching integration in reporting.
What is the impact?
The consultation is open to all stakeholders who can provide feedback preferably through the online survey. The feedback obtained will drive what the ISSB will prioritise in its next two-year work plan. The ISSB intends to deliberate and publish a feedback statement by Q1 2024, with the intention to execute activities and the work plan in the two years following the consultation.
What is the deadline to respond?
The consultation is currently open for comments on the IFRS Foundation®'s website. The deadline to respond is 1 September 2023.
Where do I get more details?
For more information contact Andreas Ohl or Katie Woods.
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