Agenda and meeting notes for November 2024 IFRS Advisory Council meeting: update on the ISSB activit
Agenda and meeting notes for November 2024 IFRS Advisory Council meeting: update on the ISSB activit
Agenda and meeting notes for November 2024 IFRS Advisory Council meeting is released. One of the topics relates to update on the International Sustainability Standards Board’s (ISSB) activities. The agenda paper provides an overview of the priorities, activities and progress of the ISSB since April 2024.
Additionally, it covers the activities related to implementation of IFRS S1 and IFRS S2, such as
Additionally, it covers the activities related to implementation of IFRS S1 and IFRS S2, such as
- 2024 meetings of the Transition Implementation Group and topics discussed by the Group during these meetings;
- Supporting investors’ use of ISSB disclosures in a digital format using the ISSB Taxonomy;
- The European Sustainability Reporting Standards (ESRS)-ISSB Standards Interoperability Guidance;
- Joint efforts of IFRS Foundation and the Global Reporting Initiative;
- Continued interoperability work with the EU;
- Capacity building progress in terms of building partnerships, resources and providing training.
- Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards
- Jurisdictional progress towards the adoption or other use of ISSB Standards. A list of ongoing and completed jurisdiction consultations on sustainability-related disclosures is available here.
- Supporting IFRS S1 and IFRS S2 implementation;
- Educational material;
- ISSB maintaining and enhancing Sustainability Accounting Standards Board (SASB) Standards;
- Research projects: Biodiversity, ecosystems and ecosystem services, and Human Capital.