April 2026 ISSB meeting

The International Sustainability Standards Board (ISSB) met in Beijing on 22 April 2026. Key discussions included nature‑related disclosures, where the ISSB agreed to provide guidance on:

• the relevance of the location of an entity’s assets and business activities and disclosure of location‑specific information about nature‑related risks and opportunities. The ISSB decided to require quantitative disclosure of assets and business activities vulnerable to nature-related risks and related nature-related opportunities, and 
• applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and metrics in SASB standards to disclose material information on engagement with Indigenous Peoples, Local Communities and affected stakeholders. 
• The ISSB also decided to propose requirements and guidance for nature-related disclosures through an IFRS Practice Statement and to seek feedback on this approach in the exposure draft. 

In addition, the ISSB received an update from the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
More details are available via the press release.