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ISSB to continue to support the use of the Integrated Reporting Framework during next phase of work

Posted 23 April, 2024

Both the International Sustainability Standards Board (ISSB) and the International Accounting Standards Board (IASB) support the use of the Integrated Reporting Framework as a resource that drives high-quality corporate reporting and a cohesive information package for investors.

In their first joint board discussion in January 2024, the ISSB and IASB discussed the feedback received by the ISSB in response to its consultation on future priorities, about a potential project related to integration in reporting. During this discussion, the boards noted that regardless of decisions made about their respective work plans, they still support the Integrated Reporting Framework.

Informed by market feedback during its recent consultation on future priorities, the ISSB has decided not to embark on a specific project related to integration in reporting at this time. However, the ISSB has agreed to closely monitor developments in this important area and may consider including it in a future agenda consultation.

Shortly, the IFRS Foundation will publish an updated resource, ‘Transition to integrated reporting: A guide to getting started’ designed to help companies that wish to apply both the Integrated Reporting Framework and the ISSB Standards.

To find out more about the ISSB’s priorities for the next two years, click here.