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The IFRS Foundation has produced a new webcast that discusses the International Sustainability Standards Board’s (ISSB) two-year work plan and explores recent developments in strategic relationships that further harmonise the sustainability reporting landscape.

Having analysed feedback on the Request for Information Consultation on Agenda Priorities, the ISSB in June 2024 published a Feedback Statement summarising the activities within its 2024–2026 work plan.

The webcast, featuring ISSB Vice-Chair Sue Lloyd and ISSB Member Michael Jantzi, examines the details of the Feedback Statement and the ISSB’s activities. These activities include:

supporting implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, the ISSB’s highest-priority activity;

enhancing the SASB Standards;

beginning new research and standard-setting projects about risks and opportunities related to biodiversity, ecosystems and ecosystem services and human capital;

reserving some capacity to address emerging issues; and

pursuing three activities integral to all the ISSB’s work:
- interoperability with other standard-setting initiatives;
- connectivity with the International Accounting Standards Board; and
- stakeholder engagement.