ISSB update – September 2024 meeting
At its monthly meeting (October meeting update) the ISSB discussed feedback from the survey on jurisdictional requirements related to the two topical research projects (Biodiversity, ecosystems, and ecosystem services and Human capital), and how the feedback will inform its ongoing research into these topics, including engagement with jurisdictional stakeholders. No decisions were required.
The Board also discussed a paper on connectivity considerations relating to the IASB’s Management Commentary project and the location of IFRS SDS disclosures. The paper recommended that the ISSB consider amending IFRS S1 to require an entity that publishes the revised IFRS Practice Statement 1 Management Commentary (whether voluntarily or when required to do so) to include the information required by ISSB Standards in management commentary, unless local law or regulation prohibits this. No decisions were made and discussions on connectivity will continue.
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