• January 2023 ISSB agenda and meeting papers now available

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.