International Sustainability Standards Board ISSB/RFI/2023/1 Request for Information: Consultation on Agenda Priorities

The International Sustainability Standards Board (ISSB) is seeking feedback on its priorities for its next two-year work plan, and has published the Request for Information Consultation on Agenda Priorities.

The objective of this agenda consultation is to ask all those interested in sustainability-related financial reporting for their views on:

(a) the strategic direction and balance of the ISSB’s activities;

(b) the suitability of criteria for assessing which sustainability-related matters (including topics, industries and activities) to prioritise and add to the ISSB’s work plan; and

(c) a proposed list of new research and standard-setting projects that could be added to the ISSB’s work plan.

Based on research into the information needs of investors, the ISSB has identified four potential projects:

• three research projects on sustainability-related risks and opportunities associated with:

  • biodiversity, ecosystems and ecosystem services;

  • human capital; and

  • human rights; and

• one research project on integration in reporting to explore how to integrate information in financial reporting beyond the requirements related to connected information in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.

This agenda consultation focuses on activities that form part of the ISSB’s mission to deliver a comprehensive global baseline of sustainability-related financial disclosures that meet the information needs of an entity’s existing and potential investors, creditors and other lenders—the primary users of general-purpose financial reports.

Click here to download the Request for Information.

Invitation to comment

The Request for Information is open for comment until 4 August 2023.

You may provide your comments via email to us at

Click here to submit your comments.