The public consultation seeks input on the priorities, strategic direction, and future work of the ISSB.
By Paul A. Davies, Michael D. Green, and James Bee
On 4 May 2023, the International Sustainability Standards Board (ISSB) launched a public consultation to seek input on its agenda priorities for a two-year period commencing in 2024. The consultation aims to inform the ISSB’s work plan once they have completed work on the creation of standards IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Financial Disclosures), which are expected to be issued in Q2 2023.