January 2023 ISSB agenda and meeting papers now available
13 January 2023
The IASB is scheduled to meet on 17-19 January 2023. The agenda and meeting papers are now available.
The topics for discussion are:
- Climate-related Disclosures (S2)
- Latest international agreement on climate change
- Scope 1 and Scope 2 greenhouse gas emissions
- Scenario analysis
- General Sustainability-related Disclosures (S1)
- Cover note and Metrics and targets clarification
- Disclosure of judgements, assumptions and estimates
- Commercially sensitive information about opportunities
- General Sustainability-related Disclosures (S1) & Climate-related Disclosures (S2)
- Reasonable and supportable information that is available at the reporting date without undue cost and effort
- Current and anticipated financial effects and connected information
The agenda and meeting papers may be accessed here.