January 2023 ISSB agenda and meeting papers now available

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.