ISSB embarks on new work plan

This week the IFRS Foundation issued a Feedback Statement on its agenda consultation on IFRS Sustainability Disclosure Standards as issued by the International Sustainability Standards Board (ISSB). The statement explains how feedback on the agenda consultation shaped the 2024-2026 work plan. Key focus areas include implementation of the first two sustainability standards (IFRS S1 and IFRS S2), industry-based disclosures, interoperability, connectivity, proportionality, and an investor focus.

The ISSB’s agenda consultation ran from May to September 2023 and received over 400 responses from a broad range of stakeholders across various regions. Investors and investor groups submitted 70 of the responses.
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