ISSB consults on its work plan

Keywords: Mazars, Thailand, Sustainability, ISSB, Ecosystem, IASB

14 February 2023

Following the December 2022 meeting and drawing on the feedback received from the various stakeholders on its two-year work plan, the ISSB members (tentatively) approved the addition of the following research projects for further consultation:

• biodiversity, ecosystems and ecosystem services;
• human capital, with an initial focus on diversity, equity and inclusion;
• human rights, with an initial focus on labour rights and communities’ rights in the value chain;
• a potential joint project with the IASB on connectivity in reporting, building on the IASB’s current Management Commentary project and the Integrated Reporting Framework.

These aspects will be included in the Request for information, which will formally collect stakeholders' views on the future work plan of the ISSB.